Trust Strategy Builder

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Estate Formation Essentials

The core items needed to understand this planning scenario.

Planning signals

Strategy Snapshot

Possible items to discuss — not recommendations. Click to expand ▶

Badges flag possible review items based on your inputs. Nothing here is a final or recommended structure.

Inventory

Asset Summary

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Live diagram

Estate Map

Updates automatically as you add or remove people, assets, LLCs, and sub-trusts. Click to expand ▶

Ownership Map

Mind Map

Potential options to discuss

Rendering diagram…

Structure glossary — green = active in this plan · amber-dashed “Potential Options” box = alternatives to discuss with your attorney & CPA. Not advice.

Pour-Over Will — catches any asset left out of the trust at death and routes it into the Revocable Living Trust.

ILIT — Irrevocable Life Insurance Trust; holds a life-insurance policy so proceeds may sit outside the taxable estate.

Living Irrevocable Trust — irrevocable trust funded during life, often for asset protection (gifted assets leave your estate).

IDGT — Intentionally Defective Grantor Trust; gift/sale of appreciating assets out of the estate while the grantor pays the income tax.

FLP — Family Limited Partnership; holds family real estate/business; used for consolidated management and gifting with valuation discounts.

CLAT — Charitable Lead Annuity Trust; pays an annuity to charity for a term, with the remainder passing to heirs.

NFP / Private Foundation — nonprofit charitable vehicle; can be the charitable recipient for a CLAT or other giving.

⚠️ These are advanced, irrevocable, and tax-sensitive structures. Each requires attorney and CPA review before any action — flagged here only to show where they could fit.

Discussion framework

Tax Considerations

Which tax to minimize is the real question — concepts to raise with your CPA & attorney, not advice.

Estimator

Tax Estimator

Federal + state, 2025/2026. Rough estimates for planning — not tax advice; confirm with your CPA.

Property scenarios

Property — Trust & Tax Strategy

Per-property step-up, property-tax reassessment, deed/title scenarios, FLP/IDGT freeze, and rental P&L. Planning estimates — not legal or tax advice.

Financial assets

Retirement · Brokerage · Cash

Step-up vs IRD, gross-estate inclusion, and the trust strategies for each — flagged for gross-estate impact. Planning estimates, not advice.

Charitable strategy

Charitable Tax Strategy

CLAT · CRT · private foundation · DAF · outright — income-tax deduction, estate impact, and gross-estate vs taxable-estate effect. Planning estimates, not advice.

Roll-up

Gross-Estate Roll-up

Every strategy classified: does it reduce the gross estate, only the taxable estate, or only estate tax / after-tax value? Totals roll into the right bucket. Planning estimates, not advice.

Distribution

Estate Distribution Plan

Planning organizer only — beneficiary shares, timing, insurance milestones, and reserves. Not legal or tax advice.

Goal model

Strategy Outcome

Toggle the structures and see what changes — estate tax, capital gains, property tax, and net to heirs. Planning model, not advice.

Detailed intake

Planning Detail Sections

Open what you need. Click to expand ▶

Attorney-prep

Attorney-Ready Planning Memo (Preview)

Click to expand ▶

Output

Export Center

PDF/CSV are placeholders in preview. Mermaid code and the Markdown memo download for real. Click to expand ▶

Mermaid Mind Map Code ▶