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This page contains a single entry by lsaret published on March 30, 2009 2:18 AM.

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Julius H. Giarmarco, Esq.

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Giarmarco, Mullins & Horton, P.C.

giarmarco03.gifTenth Floor Columbia Center
101 West Big Beaver Road
Troy, Michigan 48084-5280






P: (248) 457-7200
F: (248) 250-5599
email: jhg@disinherit-irs.com




Julius H. Giarmarco, Esq. is a partner and heads up the firm's Trusts and Estates Practice Group. Julius received his law degree (J.D.) from Wayne State University, and his master of laws (LL.M.) from New York University. His primary practice areas include estate planning, business succession planning, wealth transfer planning, and life insurance applications. Julius is a former instructor in both the Chartered Life Underwriter (CLU) and Certified Financial Planner (CFP) programs. He also lectures frequently on a national basis, including speeches before the American Law Institute - American Bar Association (ALI-ABA), the International Forum, the Association for Advanced Life Underwriting (AALU), Million Dollar Round Table (MDRT), the Financial Planning Association, and numerous life insurance companies, brokerage firms and trade associations. Julius has published a number of articles on estate planning appearing in professional journals such as the Estates, Gifts and Trusts Journal (BNA), The Practical Tax Lawyer (ALI-ABA), the Journal of Practical Estate Planning (CCH), the Michigan Bar Journal, and Advisor Today magazine. Julius is also the author of the nationally acclaimed brochure, The Five Levels of Estate Planning, and is a featured columnist on estate planning topics for producersweb.com. He is the author of the chapters on succession planning in Advising Closely Held Businesses in Michigan and The Michigan Business Formbook published by the Institute of Continuing Legal Education (ICLE). Julius has also been selected by his peers as a Michigan "Super Lawyer" in estate planning.   



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By Julius H. Giarmarco, Esq.Under IRC Sections 2503(e) (concerning gift taxes) and 2611(b)(1) (concerning generation skipping transfer ("GST") taxes) (hereafter the "IRC exclusion provisions") all "qualified transfers" for tuition or medical expenses a... Read More

By Julius H. Giarmarco, Esq.An irrevocable life insurance trust ("ILIT") is widely recognized as one of the more popular instruments used to implement a gift leveraging program. A threshold problem for the client contemplating an ILIT is the fact that... Read More

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By Julius H. Giarmarco, Esq.   The Federal Deposit Insurance Corporation (FDIC) insures bank accounts against a bank failure. The FDIC limits are per bank - not per account. Generally, accounts are insured for $100,000 per depositor for each... Read More

By Julius H. Giarmarco, Esq.Irrevocable life insurance trusts ("ILITs") are commonly used to keep insurance proceeds outside the estates of the grantor-insured, the grantor's spouse, and the grantor's descendants (if a generation-skipping trust is used... Read More

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