Learn techniques to provide protection for life insurance proceeds against estate tax exposure and creditors, and how to integrate charitable planning techniques that benefit the client and their family as well as selected charities.

1. Advanced Estate Planning -- Life Insurance Trusts and Charitable Planning Presented By: Richard J. Shapiro, J.D. and Mindy Menke, J.D. Blustein, Shapiro, Rich & Barone, LLP www.mid-hudsonlaw.com

21. Charitable Remainder Trust John & Mary

22. Charitable Remainder Trust John & Mary Asset placed in Trust CRT Income Trust

23. Charitable Remainder Trust John & Mary CRT Income Trust Income for life

24. Charitable Remainder Trust John & Mary, Deceased CRT Income Trust 501(c)(3) Charity Receives remainder

25. Charitable Remainder Trust John & Mary, Deceased CRT Income Trust The transaction is a gift to the end Beneficiary, subject to the retained right to income for a number of years. 501(c)(3) Charity Receives remainder

30. Charitable Remainder Trust PLUS John & Mary Income for life Asset placed in Trust Charitable Remainder Trust

31. Charitable Remainder Trust PLUS John & Mary Income for life Asset placed in Trust Charitable Remainder Trust From extra income, invest Gifts into Trust Life Insurance Trust

32. Charitable Remainder Trust PLUS No Death Taxes!! John & Mary Income for life Asset placed in Trust Charitable Remainder Trust From extra income, invest small Gifts into Trust Family Receives $3,000,000 Charity Receives $3,000,000 Life Insurance Trust

33. CRT Variations: NIMCRUT John & Mary, Deceased CRT Income Trust More flexibility on distributions vs. pushing growth inside the CRT John & Mary 501(c)(3) Charity Receives remainder

35. Another twist Charitable Lead Trust John & Mary Asset placed in Trust Charitable Lead Trust

36. Another twist Charitable Lead Trust John & Mary Income Charitable Lead Trust

37. Another twist Charitable Lead Trust John & Mary Children Receive Remaining assets Charitable Lead Trust

38. Basic Estate Tax Planning John’s Death Mary’s Death IRS Supermarket John’s RLT Mary’s Living Trust Children Family Trust plus Mary’s coupon, tax free; Estate Taxes on all over that Family Trust (coupon) Mary’s Living Trust Marital Trust

39. Basic Estate Tax Planning plus a Testamentary CLT Children Family Trust IRS Supermarket Mary’s RLT Marital Trust Mary’s RLT John’s RLT Charitable Lead Trust

42. Advanced Estate Planning -- Life Insurance Trusts and Charitable Planning Presented By: Richard J. Shapiro, J.D. and Mindy Menke, J.D. Blustein, Shapiro, Rich & Barone, LLP www.mid-hudsonlaw.com