STEP 1

Appraise shares in ABC Corporation by applying all available and favorable valuation discounts.

STEP 2

Husband and/or Wife create a Dynasty Trust in a desirable jurisdiction.

STEP 3

Husband and/or Wife sell interest in ABC Corporation to Dynasty Trust in exchange for a promissory note. Value of the interest sold will be discounted due to the application of available and favorable valuation discounts.

STEP 4

Dynasty Trust may purchase life insurance on life of grantor(s) with additional investment earnings for additional wealth transfer savings.