A glossary of legal terms to help you understand the intricacies of estate planning, trust administration, probate, asset protection, business formation and succession planning.

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  • 7520 Rate The interest rate for a particular month is the rate that is 120 percent of the applicable federal midterm rate (compounded annually) for the month in which the valuation date falls
  • 709 Gift Tax Return An IRS tax form used for transfers subject to the federal gift and certain generation-skipping transfer (GST) taxes, and for allocation of the lifetime
  • Valuation Discounting A valuation method used to estimate the attractiveness of an investment opportunity in order to discount the value of the asset.
  • Trust Protector A person or entity who can make certain limited changes to the trust, such as fill in a Trustee vacancy, interpret trust terms, move the administration of the trust to a new state, or grant certain powers to the Trustee or to a beneficiary.
  • Trustee Trustee, For more information on this topic, contact us at http://geigerlawoffice.com/contact.cfm or call (760) 448-2220
  • Spendthrift Trust Spendthrift Trust, For more information on this topic, contact us at http://geigerlawoffice.com/contact.cfm or call (760) 448-2220
  • Short-Term GRAT Short-Term GRAT, For more information on this topic, contact us at http://geigerlawoffice.com/contact.cfm or call (760) 448-2220
  • Self-Settled Asset Protection Trust Self-Settled Asset Protection Trust, For more information on this topic, contact us at http://geigerlawoffice.com/contact.cfm or call (760) 448-2220
  • Rolling GRAT Rolling GRAT, For more information, visit us at http://geigerlawoffice.com/contact.cfm or call (760) 448-2220 to schedule an appointment at Geiger Law Office
  • Revocable Trust Revocable Trust, For more information, visit us at http://geigerlawoffice.com/contact.cfm or call (760) 448-2220 to schedule an appointment at Geiger Law Office