EFTA00584332
EFTA00584335 DataSet-9
EFTA00584336

EFTA00584335.pdf

DataSet-9 1 page 141 words document
D1 V16 D4 P21 V15
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Split-Interest Purchase: Comparison of Single Life Estate and Successive Life Estates Siu le Life Estate Successive Life Estates Share of Purchase Life Interest: 32.867% Life Interests: 42.290% Price (allocation between LDB and DRB to be actuarially Trust: 67.133% determined) Trust: 57.710% Advantages • Residence is encumbered by life estate for shorter • Reduces share of purchase price borne by trust period • DRB's right to continue to use residences upon • Additional planning flexibility after LDB's death LDB's death is assured e.g., Trustees may (but are not required to) charge DRB rent, thereby reducing her estate Other Considerations • DRB's right to continue to use residence subject to • Determining share of purchase price borne by each Trustee determination successive life estate may require retaining an actuary • DRB must pay for her interest using independent funds Dock USI:9464301 v1 EFTA00584335
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EFTA00584335
Dataset
DataSet-9
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document
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1

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