Case Studies and Articles

Gift & Estate Planning Services – Vaughn Henry & Associates

Gift & Estate Planning Services – Vaughn Henry & Associates


Gift & Estate Planning Services


Estate planning services and wealth conservation programs for individuals of high net worth and closely-held business owners.

Successful farm or business owners and professionals should learn what the IRS doesn’t want you to know about your pension and personal wealth.

  • Regain Control of Your Personal Wealth

  • Zero Estate Tax Planning Resources to Maximize and Protect Your Wealth
  • Equitable Business and Family Succession Solutions
  • New Charitable Trust Planning Strategies for Donors and Philanthropies
  • Workshops and Private Seminars for Charities and Business Planning Organizations
  • Free Preliminary Estate and Charitable Remainder Trust Computerized Evaluations

Tax, Legislation and Money Links – Bookmark here for updated links

imageAnalytical Perspectives .. Main Budget Document

9/11/2001 Tax Relief Bill for WTC Survivors and Summary

imageCenter on Budget and Policy Priorities

imageCommittee on Ways and Means

imageCommon Capitol Questions

imageGeneral Legislative Information

imageJoint Committee on Taxation

imageMembers of Congress

imageNational Committee on Planned Giving

imageNews from the Whitehouse

imageOffice of the Clerk (House of Reps)

imageText of Bills/Agendas, etc.

imageU.S. Printing Office

imageU.S. Senate

imageU.S. Senate Committee on Finance

imageWriting Congress

imageYear End Estate Planning Options

imageOff-shore and Asset Protection Trusts

imageInternational TrustsIRS Newsletter on Sham Trusts

imageTrusts and Remarriages

imageEstate Planning Needs Vary

imageWarren Gorham & Lamont Tax Information Links

imageMaximizing Family Wealth and Control

imageEstate Planning Information on Disinheriting the IRS – New legislation EGTRRA 2001

imageDownloadable FTP Powerpoint Presentation on the Family Limited Partnership or Plain File

imageKPMG Estate Tax Commentary on the 1997 TRA 1997

imageFinancial Times Internet Site

imageS & P 500 Index Bars

imageBloomberg Business Site – Market Updates

imageSummary of Estate Tax Changes – July 1997

imageState by State Tax Information

imageWills on the Web. Why probate might not be a good idea.

imageAvoid Family Disputes With a Buy-SellimageNest Egg

imageUniversity of Southern California Prospect Research

imageRoth IRA Comparison Calculator

imageRoth IRA and Estate Planning – Brentmark

imageIRS Forms Download Site

imageERISA, Divorce and Estate Planning by Noel Ice

imageJuly 1997 – Taxpayer Relief Act

imageForbes on Taxes

imageJacobs Report on Asset Protection – Family Limited Partnership (FLP) Articles

imageMel Abraham’s – New Decisions Bring New Life to Family Limited Partnerships

imageBusiness Valuation Specialist

imageEstate Planning Links

imageNational Network Site

imageMaximizing the Control of Family Wealth See how families of wealth pass it down.

imageEstate Tax Information Site

imageIdentity Theft in the Workplace


Legal Tax Avoidance – Remember, Estate Taxes Are Voluntary

‘I live in Alexandria. Virginia. Near the Supreme Court chambers is a toll bridge across the Potomac. When in a rush, I pay the dollar toll and get home early. However, I usually drive outside the downtown section of the city and cross the Potomac on a free bridge. This bridge was placed outside the downtown Washington, D.C. area to serve a useful social service, getting drivers to drive the extra mile and help alleviate congestion during the rush hour.

If I went over the toll bridge and through the barrier without paying the toll, I would be committing tax evasion. If, however, I drive the extra mile and drive outside the city of Washington to the free bridge, I am using a legitimate, logical and suitable method of tax avoidance, and I am performing a useful social service by doing so.

For my tax evasion, I should be punished. For my tax avoidance, I should be commended. The tragedy of life today is that so few people know that the free bridge even exists.’

Justice Louis P. Brandeis



FOR YOUR OWN CRT SCENARIO or try your own at Donor Direct. Please note — there’s much more to estate and charitable planning than simply running software calculations, but it does give you a chance to see how the calculations affect some of the design considerations. This is not “do it yourself brain surgery”. Is a CRUT superior to a CRAT? Which type of CRUT is best used with which assets? Although it may be counter-intuitive, sometimes a lower payout CRUT makes more sense and pays more total income to beneficiaries. Why? When to use a CLUT vs. CLAT and the traps in each lead trust. Which tools work best in which planning scenarios? Check with our office for solutions to this alphabet soup of planned giving tools.

© Henry & Associates 2001

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