This document is a presentation by Mickey R. Davis from Bracewell & Giuliani LLP, delivered to the San Antonio Estate Planners Council on December 15, 2009. It discusses estate planning strategies in the context of changing financial conditions, including the impact of low interest rates and changes in estate tax exemptions. The presentation covers various estate planning tools such as inter-family loans, intentionally defective grantor trusts, grantor retained annuity trusts, and charitable lead annuity trusts. It also addresses the potential need to modify or terminate existing estate plans in light of new financial realities.
documents/EFTA01103621.pdf
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