Sample Agreements Available from:
Joseph F. Blum, CLU, TEP & Associates
"The Wealth Pre$ervation Company"

List Of All Documents
Business Buy-Sell Flow Charts

Sole Proprietor
Sole Proprietor One Way Buy-Sell

Partnership

Partnership Buy-Sell (Cross Purchase or Entity)
Partnership Cross Purchase Buy-Sell With Trustee
Professional Partnership Entity Buy-Sell Corporation

Corporation

Corporation One Way Buy-Sell
Corporation Cross Purchase Buy-Sell
Corporation Cross Purchase Buy-Sell With Trustee
Corporation Stock Redemption Buy-Sell
Corporation Optional Stock Redemption Buy-Sell
S Corporation Stock Redemption Buy-Sell

Limited Liability Company

Limited Liability Company Buy-Sell (Cross Purchase or Entity)
Limited Liability Company Cross Purchase Buy-Sell With Trustee
Professional Limited Liability Company Entity Buy-Sell

Business Buy-Sell Plans
Sole Proprietor One Way Buy-Sell

Highlights Of The Plan
Technical Preface
Buy-Sell Agreement
Appendix

Partnership Entity Buy-Sell

Highlights Of The Plan
Technical Preface
Buy-Sell Agreement
Appendix

Partnership Cross Purchase Buy-Sell

Highlights Of The Plan
Technical Preface
Buy-Sell Agreement
Appendix

 

Partnership Cross Purchase Buy-Sell With Trustee

Highlights Of The Plan
Technical Preface
Buy-Sell Agreement
Appendix

 

Professional Partnership Entity Buy-Sell

Highlights Of The Plan
Technical Preface
Buy-Sell Agreement
Appendix

 

Corporation One Way Buy-Sell

Highlights Of The Plan
Technical Preface
Buy-Sell Agreement
Alternate Split Dollar Resolution

 

Corporation Stock Redemption Buy-Sell

Highlights Of The Plan
Technical Preface
Buy-Sell Agreement
Appendix

 

Corporation Optional Stock Redemption Buy-Sell

Highlights Of The Plan
Technical Preface
Buy-Sell Agreement
Appendix

 

Corporation Optional Stock Redemption Buy-Sell With Trustee

Highlights Of The Plan
Technical Preface
Buy-Sell Agreement
Appendix

 

Corporation Section 303 Stock Redemption

Highlights Of The Plan
Technical Preface
Buy-Sell Agreement

 

Corporation Cross Purchase Buy-Sell

Highlights Of The Plan
Technical Preface
Buy-Sell Agreement
Appendix

 

Corporation Cross Purchase Buy-Sell With Trustee

Highlights Of The Plan
Technical Preface
Buy-Sell Agreement
Appendix

 

S Corporation Stock Redemption Buy-Sell

Highlights Of The Plan
Technical Preface
Buy-Sell Agreement
Appendix

 

Limited Liability Company Entity Buy-Sell

Highlights Of The Plan
Technical Preface
Buy-Sell Agreement
Appendix

 

Limited Liability Company Cross Purchase Buy-Sell

Highlights Of The Plan
Technical Preface
Buy-Sell Agreement
Appendix

 

Limited Liability Company Cross Purchase Buy-Sell With Trustee

Highlights Of The Plan
Technical Preface
Buy-Sell Agreement
Appendix

 

Professional Limited Liability Company Entity Buy-Sell

Highlights Of The Plan
Technical Preface
Buy-Sell Agreement
Appendix

Limited Liability Company Operating Agreements

Limited Liability Company (Purpose: Asset Protection)
Highlights Of The Plan
Technical Preface
Operating Agreement
Appendix

 

Professional Limited Liability Company

Highlights Of The Plan
Technical Preface
Operating Agreement
Appendix

 

Family Limited Liability Company (Purpose: Asset Protection And Discount Gifting)

Highlights Of The Plan
Technical Preface
Operating Agreement
Appendix

Family Limited Partnership Operating Agreements

Family Limited Partnership (Purpose: Asset Protection And Discount Gifting)
Highlights Of The Plan
Technical Preface
Operating Agreement
Appendix

 

Family Limited Partnership (Purpose: Life Insurance Trust Substitute)

Highlights Of The Plan
Technical Preface
Operating Agreement
Appendix

Key Employee Insurance Plans

Key Employee Insurance
Highlights Of The Plan
Technical Preface
Resolution

 

Substitute Creditor Technique

Highlights Of The Plan
Technical Preface
Agreement
Collateral Assignment (From Trust To Creditor)

 

Charitable Key Employee Insurance

Highlights Of The Plan
Technical Preface
Resolution

Executive Bonus Plans

Executive Bonus (With Unrestricted Access)
Highlights Of The Plan
Technical Preface
Resolution

 

Executive Bonus With Deferred Access Using Endorsement Of Policy Ownership Rights (EOR)

Highlights Of The Plan
Technical Preface
Resolution
Bonus/Endorsement Agreement
Invitation To Executive To Participate

Split Dollar Plans

Endorsement Split Dollar
Highlights Of The Plan
Technical Preface
Resolution
Split Dollar Agreement
Summary Plan Description

 

Endorsement Split Dollar With Section 83 Rollout

Highlights Of The Plan
Technical Preface
Resolution
Split Dollar Agreement
Conditional Assignment Of Cash Values (Guarantee Of Sec. 83 Rollout)
Summary Plan Description

 

Collateral Assignment Split Dollar (For Controlling Stockholders)

Highlights Of The Plan
Technical Preface
Resolution
Split Dollar Agreement
Summary Plan Description

 

Collateral Assignment Split Dollar (For Minority Stockholders And Key Employees)

Highlights Of The Plan
Technical Preface
Resolution
Split Dollar Agreement
Summary Plan Description

 

Deferred Access to a Life Insurance Policy Subject to a Collateral Assignment Split Dollar Agreement (For Minority Stockholders And Key Employees)

Highlights Of The Plan
Technical Preface
Resolution
Split Dollar Agreement
Endorsement of Ownership Rights Agreement
Summary Plan Description

 

Collateral Assignment Split Dollar With Section 83 Rollout

Highlights Of The Plan
Technical Preface
Resolution
Split Dollar Agreement
Conditional Release Of Collateral Assignment
Summary Plan Description

 

Split Owner/Split Dollar (For Controlling Stockholders)

Highlights Of The Plan
Technical Preface
Resolution
Split Dollar Agreement
Appendix
ERISA Letter And Summary Plan Description

 

Split Owner/Split Dollar (For Minority Stockholders And Key Employees)

Highlights Of The Plan
Technical Preface
Resolution
Split Dollar Agreement
Appendix
ERISA Letter And Summary Plan Description

 

Deferred Access to a Life Insurance Policy Subject to a Split Ownership Split Dollar Agreement (For Minority Stockholders And Key Employees)

Highlights Of The Plan
Technical Preface
Resolution
Split Dollar Agreement
Endorsement of Ownership Rights Agreement
Appendix
ERISA Letter And Summary Plan Description

 

Split Owner/Split Dollar Plus Key Employee Death Benefit (For Controlling Stockholders)

Highlights Of The Plan
Technical Preface
Resolution
Split Dollar Agreement
Appendix
ERISA Letter And Summary Plan Description

 

Split Owner/Split Dollar Plus Key Employee Death Benefit (For Minority Stockholders And Key Employees)

Highlights Of The Plan
Technical Preface
Resolution
Split Dollar Agreement
Appendix
ERISA Letter And Summary Plan Description

 

Deferred Access to a Life Insurance Policy Subject to a Split Ownership Split Dollar Agreement Plus Key Employee Death Benefit (For Minority Stockholders And Key Employees)

Highlights Of The Plan
Technical Preface
Resolution
Split Dollar Agreement
Endorsement of Ownership Rights Agreement
Appendix
ERISA Letter And Summary Plan Description

Split Dollar Utility Documents

Collateral Assignment to Bank of Corp's Interest in a Col. Assign. Split $ Plan

Collateral Assignment to Bank of Corp's Interest in a Split Owner/Split $ or RSD Plan

Preface To Assignment Of A Personal Interest In An In-Force Split Dollar Plan

Assignment Of A Personal Interest In An In-Force Split Dollar Plan

Preface To Assignment Of A Personal Interest In An In-Force Endorsement Split $ Plan

Assignment Of A Personal Interest In An In-Force Endorsement Split $ Plan

Preface To Introductory Paragraphs For A "Late Start" Split Dollar Plan

Introductory Paragraph For A "Late Start" Col. Assign. Split Dollar Plan

Introductory Paragraph For A "Late Start" Endorsement Split Dollar Plan

Stand-Alone Collateral Assignment Form

Cross Purchase Alternate Resolution For Collateral Assignment Split Dollar

Reverse Split Dollar Plans
Split Owner Reverse Split Dollar
Highlights Of The Plan
Technical Preface
Resolution
Reverse Split Dollar Agreement
Specimen Correspondence Between The Parties
Appendix

 

Endorsement Reverse Split Dollar

Highlights Of The Plan
Technical Preface
Resolution
Reverse Split Dollar Agreement
Specimen Correspondence Between The Parties

Private Split Dollar Plans
Endorsement Private Split Dollar
Highlights Of The Plan
Technical Preface
Private Split Dollar Agreement

 

Collateral Assignment Private Split Dollar

Highlights Of The Plan
Technical Preface
Private Split Dollar Agreement

 

Limited Collateral Assignment Private Split Dollar

Highlights Of The Plan
Technical Preface
Private Split Dollar Agreement

 

Split Owner Private Split Dollar

Highlights Of The Plan
Technical Preface
Private Split Dollar Agreement

Private Reverse Split Dollar Plan
Split Owner Private Reverse Split Dollar
Highlights Of The Plan
Technical Preface
Private Reverse Split Dollar Agreement
Appendix

Interest Free Demand Notes
Interest Free Demand Note Between Employer And Employee With Collateral Assignment Of Policy
Highlights Of The Plan
Technical Preface
Agreement

 

Interest Free Demand Note Between Parent And Child With Collateral Assignment Of Policy

Highlights Of The Plan
Technical Preface
Agreement

 

Interest Free Demand Note Between Settlor And Trust With Collateral Assignment Of Policy

Highlights Of The Plan
Technical Preface
Agreement

Corporate-Owned Life Insurance (COLI) Benefit Plans
Salary Continuation

Highlights Of The Plan
Technical Preface
Resolution
Salary Continuation Agreement
Appendix
Beneficiary Form
ERISA Memorandum

 

Retirement-Only Salary Continuation

Highlights Of The Plan
Technical Preface
Resolution
Salary Continuation Agreement
Appendix
Beneficiary Form
ERISA Memorandum

 

Death Benefit Only Salary Continuation

Highlights Of The Plan
Technical Preface
Resolution
Salary Continuation Agreement
Appendix
Beneficiary Form
ERISA Memorandum

 

Salary Reduction Deferred Compensation

Highlights Of The Plan
Technical Preface
Resolution
Deferred Compensation Agreement
Appendix
Beneficiary Form
ERISA Memorandum

Multi-Life Benefit Plans

Overview Of The Multi-Life Benefit Plans

Multi-Life Executive Bonus

Highlights Of The Plan
Technical Preface
Resolution

 

Multi-Life Endorsement Split Dollar

Highlights Of The Plan
Technical Preface
Resolution
Split Dollar Agreement
Joinder Agreement
Summary Plan Description

 

Multi-Life Endorsement Split Dollar With Retirement-Only Salary Continuation

Highlights Of The Plan
Technical Preface
Resolution
Split Dollar/Salary Continuation Agreement
Joinder Agreement
ERISA Memorandum

 

Multi-Life Collateral Assignment Split Dollar

Highlights Of The Plan
Technical Preface
Resolution
Split Dollar Agreement
Joinder Agreement
Collateral Assignment Form
Summary Plan Description

 

Multi-Life Salary Continuation

Highlights Of The Plan
Technical Preface
Resolution
Salary Continuation Agreement
Joinder Agreement
ERISA Memorandum

 

Multi-Life Death Benefit Only Salary Continuation

Highlights Of The Plan
Technical Preface
Resolution
Salary Continuation Agreement
Joinder Agreement
ERISA Memorandum

 

Multi-Life Salary Reduction Deferred Compensation

Highlights Of The Plan
Technical Preface
Resolution
Deferred Compensation Agreement
Joinder Agreement
ERISA Memorandum

 

Multi-Life Salary Reduction Deferred Compensation 401(k) "Look-A-Like"

Highlights Of The Plan
Technical Preface
Resolution
Deferred Compensation Agreement
Joinder Agreement
ERISA Memorandum

Pension Maximization Plan
Spousal Waiver Of Joint & Survivor Annuity
Highlights Of The Plan
Technical Preface
Spousal Waiver

Corporation Health Plans
Disability Wage Continuation Plan
Highlights Of The Plan
Technical Preface
Resolution
Memo To Covered Employees

 

Medical Reimbursement Plan

Highlights Of The Plan
Technical Preface
Minutes And Resolution
Plan Document

 

Long Term Care Plan

Highlights Of The Plan
Technical Preface
Resolution
Memo To Covered Employees

Private Annuity
Highlights Of The Plan
Technical Preface
Agreement

Qualified Disclaimer
Highlights Of The Plan
Technical Preface
Qualified Disclaimer

Irrevocable Trusts
Irrevocable Life Insurance Trust (Income to Spouse, Principal to Children) (Funding: Life Insurance Policy or Split Dollar Interest)

Highlights Of The Plan
Technical Preface
Trust Agreement

 

Irrevocable Life Insurance Trust (Trust Beneficiaries are the Children) (Funding: Life Insurance Policy or Split Dollar Interest)

Highlights Of The Plan
Technical Preface
Trust Agreement

 

Irrevocable Life Insurance Trust (Trust Beneficiaries are the Children) (Funding: Life Insurance Policy or Split Dollar Interest) Second-To-Die Policy

Highlights Of The Plan
Technical Preface
Trust Agreement

 

Ultimate Irrevocable Life Insurance Trust (Loans to Grantor; Beneficiaries are Spouse and Children) (Funding: Life Ins. Policy or Split Dollar Interest)

Highlights Of The Plan
Technical Preface
Trust Agreement

 

Ultimate Irrevocable Life Insurance Trust (Loans to Grantor; Beneficiaries are the Children) (Funding: Life Ins. Policy or Split Dollar Interest)

Highlights Of The Plan
Technical Preface
Trust Agreement

 

Ultimate Irrevocable Life Insurance Trust (Loans to Grantor; Trust Beneficiaries are Children) (Funding: Survivorship Life Ins. Policy or Split Dollar Interest)

Highlights Of The Plan
Technical Preface
Trust Agreement

 

Generation-skipping Irrevocable Trust For Benefit of Grantor's Children And Other Descendants

Highlights Of The Plan
Technical Preface
Trust Agreement

 

Generation-skipping Irrevocable Life Insurance Trust For Benefit of Grantor's Children And Other Descendants

Highlights Of The Plan
Technical Preface
Trust Agreement

Irrevocable Incentive Trusts

Irrevocable Life Insurance Trust With Incentive Provisions (Income to Spouse, With Children as Successor Beneficiaries) (Funding: Life Insurance Policy or Split Dollar Interest)

Highlights Of The Plan
Technical Preface
Trust Agreement

 

Irrevocable Life Insurance Trust With Incentive Provisions (Trust Beneficiaries are the Children) (Funding: Life Insurance Policy or Split Dollar Interest)

Highlights Of The Plan
Technical Preface
Trust Agreement

 

Irrevocable Life Insurance Trust With Incentive Provisions (Trust Beneficiaries are the Children) (Funding: Life Insurance Policy or Split Dollar Interest) Second-To-Die Policy

Highlights Of The Plan
Technical Preface
Trust Agreement

 

Ultimate Irrevocable Life Insurance Trust With Incentive Provisions (Loans to Grantor; Spouse and Children as Beneficiaries) (Funding: Life Insurance Policy or Split Dollar Interest)

Highlights Of The Plan
Technical Preface
Trust Agreement

 

Ultimate Irrevocable Life Insurance Trust With Incentive Provisions (Loans to Grantor; Children as Beneficiaries) (Funding: Life Insurance Policy or Split Dollar Interest)

Highlights Of The Plan
Technical Preface
Trust Agreement

 

Ultimate Irrevocable Life Insurance Trust With Incentive Provisions (Loans to Grantor; Children as Beneficiaries) (Funding: Life Insurance Policy or Split Dollar Interest) Second-To-Die Policy

Highlights Of The Plan
Technical Preface
Trust Agreement

 

Generation-skipping Irrevocable Trust With Incentive Provisions for Benefit of Grantor's Children and Other Descendants (Funding: Assets Other Than Life Insurance)

Highlights Of The Plan
Technical Preface
Trust Agreement

 

Generation-skipping Irrevocable Life Insurance With Incentive Provisions for Benefit of Grantor's Children and Other Descendants (Funding: Life Insurance Policy or Split Dollar Interest)

Highlights Of The Plan
Technical Preface
Trust Agreement

Crummey Withdrawal Power Notifications

Highlights
Technical Preface

Grantor’s Notification to Trustee Concerning Existence of Withdrawal Rights

Initial Notification to Beneficiary Concerning Existence of Withdrawal Rights

Notification to Beneficiary of Withdrawal Rights Concerning a Current Gift

Notification to Beneficiary of Withdrawal Rights Concerning Recurring Indirect or Deemed Gifts

Notification to Beneficiary of Withdrawal Rights Concerning Recurring Direct Gifts

Section 6166 Installment Payment of Estate Tax

Highlights Of The Plan
Technical Preface
Notice of Election

Other Trusts

Grantor Retained Annuity Trust (GRAT)

Highlights Of The Plan
Technical Preface
Trust Agreement

 

Grantor Retained Unitrust (GRUT)

 

Highlights Of The Plan
Technical Preface
Trust Agreement

 

Qualified Personal Residence Trust

 

Highlights Of The Plan
Technical Preface
Trust Agreement

 

Qualified Personal Residence Trust Lease Agreement

 

Highlights Of The Plan
Technical Preface
Lease Agreement

 

Rabbi Trust

 

Highlights Of The Plan
Technical Preface
Trust Agreement

 

Revocable Credit Shelter Trust With Qualified Domestic Trust Provision

 

Highlights Of The Plan
Technical Preface
Trust Agreement

 

Special Needs Irrevocable Trust (For Disabled Children)

 

Highlights Of The Plan
Technical Preface
Trust Agreement

Charitable Trusts

Intervivos Charitable Remainder Unitrust (One Life)

Highlights Of The Plan
Technical Preface
Charitable Trust Agreement

 

Intervivos Charitable Remainder Unitrust (Two Lives, Consecutive Interests)

 

Highlights Of The Plan
Technical Preface
Charitable Trust Agreement

 

Intervivos Charitable Remainder Unitrust (Two Lives, Concurrent and Consecutive Interests)

 

Highlights Of The Plan
Technical Preface
Charitable Trust Agreement

 

Intervivos Charitable Remainder Unitrust With Net Income Make-Up Provision (One Life)

 

Highlights Of The Plan
Technical Preface
Charitable Trust Agreement

 

Intervivos Charitable Remainder Unitrust With Net Income Make-Up Provision (Two Lives, Consecutive Interests)

 

Highlights Of The Plan
Technical Preface
Charitable Trust Agreement

 

Intervivos Charitable Remainder Unitrust With Net Income Make-Up Provision (Two Lives, Concurrent and Consecutive Interests)

 

Highlights Of The Plan
Technical Preface
Charitable Trust Agreement

 

Testamentary Charitable Remainder Unitrust (One Life)

 

Highlights Of The Plan
Technical Preface
Charitable Trust Agreement

 

Testamentary Charitable Remainder Unitrust (Two Lives, Consecutive Interests)

 

Highlights Of The Plan
Technical Preface
Charitable Trust Agreement

 

Testamentary Charitable Remainder Unitrust (Two Lives, Concurrent and Consecutive Interests)

 

Highlights Of The Plan
Technical Preface
Charitable Trust Agreement

 

Testamentary Charitable Remainder Unitrust With Net Income Make-Up Provision (One Life)

 

Highlights Of The Plan
Technical Preface
Charitable Trust Agreement

 

Testamentary Charitable Remainder Unitrust With Net Income Make-Up Provision (Two Lives, Consecutive Interests)

 

Highlights Of The Plan
Technical Preface
Charitable Trust Agreement

 

Testamentary Charitable Remainder Unitrust With Net Income Make-Up Provision (Two Lives, Concurrent and Consecutive Interests)

 

Highlights Of The Plan
Technical Preface
Charitable Trust Agreement

 

Intervivos Charitable Remainder Annuity Trust (One Life)

 

Highlights Of The Plan
Technical Preface
Charitable Trust Agreement

 

Intervivos Charitable Remainder Annuity Trust (Two Lives, Consecutive Interests)

 

Highlights Of The Plan
Technical Preface
Charitable Trust Agreement

 

Intervivos Charitable Remainder Annuity Trust (Two Lives, Concurrent and Consecutive Interests)

 

Highlights Of The Plan
Technical Preface
Charitable Trust Agreement

 

Testamentary Charitable Remainder Annuity Trust (One Life)

 

Highlights Of The Plan
Technical Preface
Charitable Trust Agreement

 

Testamentary Charitable Remainder Annuity Trust (Two Lives, Consecutive Interests)

 

Highlights Of The Plan
Technical Preface
Charitable Trust Agreement

 

Testamentary Charitable Remainder Annuity Trust (Two Lives, Concurrent and Consecutive Interests)

 

Highlights Of The Plan
Technical Preface
Charitable Trust Agreement

 

Charitable Lead Annuity Trust (CLAT)

 

Highlights Of The Plan
Technical Preface
Charitable Trust Agreement

 

Charitable Lead Unitrust (CLUT)

 

Highlights Of The Plan
Technical Preface
Charitable Trust Agreement

Special Files

Split Dollar, Reverse Split Dollar, And IRS TAM 9604001

More On The IRC Section 83(b) Election

IRC Section 83(b) Election Form

Federal Estate And Gift Tax Rates And Credits