1. Estate and Gift Tax Planning

Estate and Gift Tax Planning is the “Legacy Architecture” of your corporate and personal holdings. We move beyond basic wills to architecting Multi-Generational Wealth Transfer Frameworks. By utilizing sophisticated trust structures and valuation strategies, we ensure your assets—from North Georgia real estate to international business interests—pass to your heirs with minimal tax erosion and maximum legal protection.

Estate Planning Advice: Structural Asset Protection

• The Depth: We architect a comprehensive strategy to insulate your estate from the 2026 unified credit fluctuations. This involves utilizing Irrevocable Life Insurance Trusts (ILITs), Grantor Retained Annuity Trusts (GRATs), and Family Limited Partnerships (FLPs) to “freeze” asset values for tax purposes. We focus on Step-Up in Basis optimization, ensuring that highly appreciated assets, such as your GIS intellectual property or long-held real estate, are positioned to minimize capital gains for your beneficiaries.
• The Outcome: Seamless Generational Transition. You gain a hardened estate structure that bypasses the costs and delays of probate, minimizes federal and state estate taxes, and ensures your business architecture continues to operate without interruption during a transition of power.

Gift Tax Compliance: The Annual Exclusion Strategy

• The Depth: We manage the tactical execution of your lifetime giving strategy. For 2026, we maximize the $19,000 Annual Gift Tax Exclusion per recipient, allowing you to shift significant wealth out of your taxable estate without triggering gift tax or depleting your lifetime exemption. We provide Valuation Discounts for gifts of minority interests in your LLCs and handle the complex filing of IRS Form 709, ensuring that “Split-Gifts” and “Crummey Powers” are documented with surgical precision to withstand IRS scrutiny.
• The Outcome: Risk-Mitigated Wealth Shifting. You receive a disciplined annual giving roadmap that systematically reduces your future estate tax liability while maintaining strict compliance with federal reporting mandates.

Industry-Standard Pricing Guide (2026)

Pricing for Estate and Gift Planning is typically project-based for the initial architecture, with annual compliance fees for trust maintenance and gift reporting.