Extract to table
Pull the structured facts out of a document: parties, dates, amounts, obligations.
Extract to table / federal-estate-gift-tax-analysis.xlsx
federal-estate-gift-tax-analysis.xlsx
Parties
Harkness LLP
Strathmore Corp
Greaves LLP
Havensbrook Wealth Advisors LLC
Ashford Valuation Group LLC
Stonecrest Realty Holdings LLC
NY LLC
M. Sinclair
Dates
March 1, 2023
September 29, 2023
April 15, 2023
May 1, 2023
June 1, 2023
June 15, 2023
April 15, 2024
May 1, 2024
June 1, 2024
April 15, 2025
Amounts
$112,000,000
$28,000,000
$19,500,000
$22,000,000
$18,500,000
$16,000,000
$11,500,000
$8,500,000
$4,200,000
$2,800,000
Obligations
0% (May 2023) Annuity Payment (annual, zeroed-out) | $32,195,122 | $29,375,859 | $13,953,759 | $75,524,740 total annual annuity obligations Annuity Payment Dates — Year 1 | April 15, 2024 | May 1, 2024 | June 1, 2024 Annuity Payment Dates — Year 2 | April 15, 2025 | May 1, 2025 | June 1, 2025 Annuity Payment Dates — Year 3 | N/A (2-year term) | May 1, 2026 | June 1, 2026 Taxable Gift (zeroed-out under IRC § 2702) | $0 | $0 | $0 | $0 total taxable gift Gift Tax Due | $0 | $0 | $0 | $0 Mortality Risk (Caldwell age 67) | Low over 2-year term; death during term causes inclusion in estate | Low-moderate over 3-year term | Low-moderate over 3-year term | Grantor must survive GRAT term for wealth transfer to occur Grantor Trust Status | Yes — grantor trust under IRC § 671 et seq