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Articles, tagged with "periodic payments", page 1

Estate Planning

Private Annuities and Self-Canceling Installment Notes

25th March 2010
Private annuities and self-canceling installment notes (“SCINs”) are both effective wealth transfer planning techniques. There is a present lapse in the estate and generation-skipping transfer taxes, but it’s likely that Congress will re...
Author: Julius Giarmarco, Esq.