Topics covered include: 

Definition of concentrated wealth 

The problem of concentrated wealth 

Tax planning strategies for concentrated wealth 

Planning vehicles used to address taxable gains, including: 

• Net Unrealized Appreciation (NUA) 
• Delaware Statutory Trust (DST) 
• Separately Managed Account (SMA) 
• Exchange Fund 
• Protective put & Collar 
• Donor Advised Fund (DAF) & Private Foundation (PF) 
• Charitable Trust (CRT/CLT) 

This information is not intended to be a substitute for specific individualized tax advice. We suggest that you discuss your specific tax issues with a qualified tax advisor.