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Federal estate tax questions

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J

jakm

Guest
I have two estate tax questions.

1. Can remarriage delay the payment of the federal estate tax?

2. I have the following estate planning objectives:

a. transfer all shares of the closely held corporation to my children.

b. provide myself a stream of income during retirement while freezing the value of the rapidly appreciating buisiness for estate tax purposes.

c. retain a security interest rather than an equity interest.

Given those objectives, what is the most appropriate technique to use?

gift-leaseback
preferred stock recapitalization w/gifting of common stock
installment sale
wealth replacement trust
private annuity

Thanks in advance!
jakm
 



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