Wills, Trusts & Estates Prof Blog

Editor: Gerry W. Beyer
Texas Tech Univ. School of Law

Thursday, November 26, 2009

CLE: Paying Estate Taxes With a Loan

CLEThe ABA section of Real Property, Trust and Estate Law is sponsoring a teleconference and live audio webcast CLE entitled Black, White, and Grae(gin): Borrowing to Pay Estate Taxes on Dec. 8, 2009.  

Here is information about the program:

A "Graegin loan" is a popular option for estates that lack enough liquid assets to pay estate taxes and other expenses incurred during the administration of an estate. A Graegin loan is often utilized in estates of decedents whose major asset was an interest in a closely-held business. Instead of selling the business interests, the estate can borrow cash from the business in exchange for a promissory note. There are several potential advantages to borrowing money to pay estate taxes and other expenses of administration. This program will address the economics and mathematics of Graegin loans including: 

  • Financing and funding 
  • Liability and litigation 
  • Death and deductions 
  • Use and usury 
  • Administration and audit 
  • Regulations and re-financing


Conferences & CLE, Estate Tax | Permalink

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