Giarmarco, Mullins & Horton, P.C.

The Trusts and Estates Practice Group of Giarmarco, Mullins & Horton, P.C. is pleased to provide this library of its brochures and circulars on estate planning topics.

CIRCULAR 230 DISCLAIMER: THESE MATERIALS ARE NOT INTENDED OR WRITTEN BY THE VARIOUS AUTHORS OR GIARMARCO, MULLINS & HORTON, P.C., TO BE USED, AND THEY CANNOT BE USED BY YOU (OR ANY OTHER TAXPAYER) FOR THE PURPOSE OF AVOIDING PENALTIES THAT MAY BE IMPOSED ON YOU (OR ANY OTHER TAXPAYER) UNDER THE INTERNAL REVENUE CODE OF 1986, AS AMENDED.

These brochures can be viewed with the free Adobe Acrobat Reader.

The Five Levels of Estate Planning	Beneficiary Controlled Trusts
The Three Levels of Business Succession Planning	Installment Sale to a Grantor Trust
The Five Levels of Asset Protection Planning	Life Insurance and Divorce
The Five Levels of Estate Planning for Unmarried Couples	Post-Death IRA Re-Titling
Roth IRA Conversion Analysis Questionnaire	Advanced Estate Planners Six Pack
Grantor Retained Annuity Trusts	Estate Planning with Family LLCs
Generation-Skipping Trusts	Private Annuities and Self-Canceling Installment Notes
Qualified Personal Residence Trusts	The Personal Representative's Duties
Choice of Entity Chart	Estate Planning for Non-Citizen Spouses
Charitable Gift Guide Chart	Buy-Sell Agreements
GRATs, IDITs or Private Annuities: Which One is Best for Your Clients?	A Comparison of College Savings Plans
Estate Planning Summary	Form for Employer-Owned Life Insurance Notice and Consent Requirements and Application
How to "HEET" Up an Estate Plan	Family Business Succession Planning Questionnaire
Stretch-Out Trusts	Deferred Annuity Trusts
The New Portability Rules and Disclaimer Trusts	Top 10 Uses of Life Insurance in a Family Business Succession Plan
Top Ten Uses of Life Insurance in Non-Taxable Estates	Life Insurance for Estate Taxes (reprinted with permission)
The Five Levels of Charitable Planning	Spousal Lifetime Access Trusts
Stretch-Out Trusts - Good for Clients. Good for Advisors	The iCRUT
Filling Out IRA Beneficiary Designation Form	Roth IRA Conversion Checklist
Shark-Fin CLAT Case Study	A Roth Conversion Alternative
Reciprocal SLATs	iCRUT Checklist
Grantor Trusts - Tax Returns and Reporting Requirements

Advisors are welcome to provide (or email) unmodified copies of these brochures and circulars to their clients and colleagues.

Brochures and Circulars