Course Details

Estate Freeze Due Diligence

Webinar: ID# 1026430
Recorded CD
About This Course:
An estate freeze is a power strategy for wealth management - but you don't have to be an insider to identify whether it's right for you or your clients. Practitioners must be diligent in utilizing this estate planning tool, however, because even the most basic estate freeze can create a minefield of potentially negative estate, income tax, and family problems.

This material will outline practical applications of estate freeze techniques and their benefits, which should be weighed in light of one's expectations and business, financial, and personal goals. This content will also provide an understanding of the common implementation challenges and pitfalls that can accompany an estate freeze strategy and, just as important, ways in which those dangers can be avoided and addressed.


Overview of an Estate Freeze
  • Definition
  • Goals of an Estate Freeze
  • Types of Estate Freezes
Grantor Retained Annuity Trust (GRAT)
  • GRATs 101 and Example
  • Advantages and Disadvantages
  • Rolling GRATs, Staggered GRATs, Diversified GRATs
Installment Sale to a Defective Grantor Trust (IDGT)
  • IDGT 101, an Example
  • Advantages and Disadvantages
  • Income Ax Freeze Nature of the Trust
Partnership Freeze Strategies
  • Description of Technique/Example
  • Advantages and Disadvantages
  • Valuation Issues, Retained Interests
Other Considerations
  • Annual Maintenance
  • Multigenerational Dynastic Advantage
About The Speaker:

John O. McManus, McManus & Associates
  • John O. McManus' law firm celebrates its silver anniversary and was named, for the second time in four years, Boutique Firm of the Year Finalist by the Society of Trust and Estate Practitioners (STEP) – the most prominent global estate planning organization of 20,000 members
  • Received the highest rating with Martindale-Hubbell Law Directory as a practicing attorney for nearly 20 years and is named to The National Bar Register of Preeminent Lawyers for legal capability and ethical standards
  • Mr. McManus is regularly quoted as an expert in well-known publications such as the Wall Street Journal, New York Times, Forbes, Bloomberg and Trusts & Estates magazine
  • He was named one of “New York’s Leading Lawyers” by New York magazine in 2017 and New Jersey's Top Lawyers by The Star-Ledger and the New Jersey Law Journal
  • Mr. McManus is Vice Chairman of the Board of the Somerset County YMCA, one of the most prominent YMCA's in New Jersey. He is Chairperson of the Finance Council for St. James Church, among the largest parishes in the diocese. He is past Chairperson to the Estate Planning Council of Northern New Jersey, and Past Board Member for 10 years of the Harlem Dowling - West Side Center for Children and Family Services
  • Mr. McManus received his Juris Doctor from Fordham University School of Law and was associated with two of the most recognized law firms in the country, Dewey Ballantine and Jones Day
Estate Freeze Due Diligence
Available on CD format
Course Details
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