Conclusion Chart your course. . . .
Estate planning has competing goals.
For example, saving transfer taxes on your assets will often reduce your lifetime control and benefit over those assets. The best estate plan for you is one which balances your objectives according to your own priorities. These articles have discussed advanced estate planning techniques and tools that go beyond the basics. Some of these tools can be combined to become even more effective. The LP or LLC interest is entitled to a valuation discount, and the gift tax value of the GRATs remainder interest is also discounted based on the IRS's valuation tables.