Knowledge Base

Trust Knowledge Base

Institutional-grade education on estate planning trusts — built for American families who want to understand their options before engaging professionals.

Tax Law

Understanding the TCJA & Estate Planning

The Tax Cuts and Jobs Act doubled the estate tax exemption — but it sunsets after 2025. Learn what the TCJA means for your family's estate strategy and why action now is critical.

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Estate Strategy

Spousal Lifetime Access Trust (SLAT)

Lock in your estate tax exemption while retaining indirect access through your spouse. The SLAT is one of the most popular pre-sunset planning strategies for married couples.

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Estate Strategy

Irrevocable Life Insurance Trust (ILIT)

Remove life insurance proceeds from your taxable estate entirely. Discover how ILITs create tax-free wealth transfer and liquidity for estate obligations.

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Multi-Generational

Dynasty Trust

Transfer wealth across multiple generations while minimizing estate, gift, and GST taxes. Learn how Dynasty Trusts can protect family assets for centuries.

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Asset Protection

Domestic Asset Protection Trust (DAPT)

Shield assets from future creditors while maintaining some beneficial interest. Understand which states allow self-settled asset protection trusts and key requirements.

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Elder Planning

Medicaid Asset Protection Trust (MAPT)

Protect your home and savings from Medicaid spend-down requirements. Learn the 5-year lookback rule, timing strategies, and what assets to transfer.

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Disability Planning

Special Needs Trust (SNT)

Supplement a loved one's quality of life without disqualifying them from SSI or Medicaid. Explore first-party, third-party, and pooled trust structures.

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Beneficiary Protection

Spendthrift Trust

Protect inherited assets from a beneficiary's creditors, lawsuits, and poor financial decisions. Learn how spendthrift clauses work and when they apply.

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Wealth Transfer

Grantor Retained Annuity Trust (GRAT)

Transfer appreciation on assets to heirs with minimal or zero gift tax. Understand zeroed-out GRATs, the Section 7520 rate, and rolling GRAT strategies.

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Residence Transfer

Qualified Personal Residence Trust (QPRT)

Transfer your home to heirs at a deeply discounted gift tax value while continuing to live in it. Discover how QPRTs freeze property values and reduce taxable estates.

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Capital Gains

Deferred Sales Trust (DST)

Sell highly appreciated assets while deferring capital gains taxes through installment sale treatment. Learn how DSTs compare to 1031 exchanges and what the IRS scrutinizes.

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