Advanced Estate Planning

Limited Liability Company Operating Agreements

• Limited Liability Company
  (Purpose: Asset Protection)
• Professional Limited Liability Company
• Family Limited Liability Company (Purpose: Asset Protection and Discount Gifting)

Family Limited Partnership Operating Agreements

• Family Limited Parnership (Purpose: Asset Protection and Discount Gifting
• Family Limited Partnership (Purpose: Life Insurance Trust Substitute)

Interest Free Term Notes

• Interest Free Term Note (Between Parent and Child with Collateral Assignment of Policy)

Wills

• Simple Will
• Pourover Will
• Will With Testimony Trust
• Qualified Disclaimer

Irrevocable Trusts

• Irrevocable Life Insurance Trust (Income to Spouse, Principal
  to Children) Funding: Life Insurance Policy)
• Irrevocable Life Insurance Trust (Trust Beneficiaries are the
  Children) Funding: Life Insurance Policy)
• Irrevocable Life Insurance Trust (Income to Spouse,
  Principal to Children) Funding: Life Insurance Policy) Second-to-Die Policy
• Generation Skipping Irrevocable Trust for Benefit of
  Grantor's Children and Other Descendants (Funding: Assets
  other than life insurance)
• Generation Skipping Irrevocable Life Insurance Trust for
  Benefit of Grantor's Children and Other Descendants
  (Funding: Life Insurance)

Irrevocable Incentive Trusts

• Irrevocable Life Insurance Trust With Incentive Provisions
    (Income to Spouse, With Children as Successor Beneficiaries)
    (Funding: Life Insurance Policy )

Crummey Withdrawal Power Notifications

• Crummey Withdrawal Power Notifications

Section 6166 Installment Payment of Estate Tax

• Section 6166 Installment Payment of Estate Tax

Revocable Trusts

• Revocable Trust (for Benefit of Grantor and Remainder
    to Children
• Revocable Credit Shelter Trust (for Benefit of Grantor,
    Grantor's Spouse and Remainder to Children
• Revocable Credit Shelter Trust with Qualified Domestic Trust
    Provision

Other Trusts

• Grantor Retained Annuity Trust (GRAT)
• Grantor Retained Unitrust (GRUT)
• Qualified Personal Residence Trust
• Qualified Personal Residence Trust Lease Agreement
• Rabbi Trust
• Special Needs Irrevocable Trust (for Disabled Children)

Charitable Trusts

• Intervivos Charitable Remainder Unitrust (One Life)
• Intervivos Charitable Remainder Unitrust (Two Lives,
    Consecutive Interests)
• Intervivos Charitable Remainder Unitrust with Net Income
    Make-Up Provision (One Life)
• Intervivos Charitable Remainder Unitrust with Net Income
    Make-Up Provision (Two Lives, Consecutive Interests)
• Charitable Lead Unitrust (CLUT)

* The Kossak Companies do not provide tax or legal advice, which should be obtained from an accountant or attorney.