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Conference Speaker: Estate Planners Must Act Fast in Case of Post-Election Changes

JonathanBlattmachr grantor retained annuity trusts Sec. 2701. preferred interest , while the children put in $1 million for common interest, "and there's no hocus pocus, no valuation mishmosh."

"I will be deemed to have not made a gift of the $9 million preferred, and I get the dividends on the preferred ... because I still own it, and the regulations have a special rule: When you die, we will reduce your estate by the amount of that preferred interest,"