Single Asset Estate Planning

October 27, 2005 at 08:00 PM
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Asset TransferAnnual

Life Insurance Policy

Payments

Under-performing asset

Single Premium Immediate Annuity

Death Benefit

Children or

Grandchildren

Income Stream Transfer

For Owner's life For spouse's life

Owner's IRA

Spouse's IRA

Annual Payments

Children or Grandchildren

Life Insurance Policy

Annual

Distributions

Death Benefit available

to pay estate tax on IRA

Charitable Transfer

Asset

Transfer at death Child or

Grandchild

Life Insurance Policy

Charity

NOT FOR REPRINT

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