Estate Portfolio Management

We recognize that well-constructed, modern estate plans and wealth structures emphasize control of assets for the living rather than what is commonly considered "death planning." Cascade offers a practice group dedicated to the management of securities for simple and complex estates.

We maintain our advantage in the implementation of structures created by you and your advisors due to our approach in incorporating estate plan considerations. Issues may include the following:

• Portfolio deconstruction and subsequent reconstruction to place assets in Grantor Trusts.
• Intelligent portfolio partitioning for estate freeze techniques.
• Optimal assets for trusts, based upon beneficiary and trust objectives.
• Structuring investment portfolio assets to take advantage of four-tier charitable accounting.
• Optimal portfolio structuring for NIMCRUTs.
• GRAT investment protocol for Low 7520 rates.
• GRAT/GRUT investment protocol for High 7520 rates.
• Specialized growth and income management for B-Trust beneficiaries.
• Minimizing portfolio tax liability due to excessive trust income.
• Select and monitor 529 plans for optimal balance in estate gifting and investment performance potential.
• Proper protocol for managing assets under dead hand control.
• Repositioning a hedge fund of funds to avoid UBTI.
• Unique mandates for Special Needs arrangements.
• Reconstituting a beneficiary specific investment plan post-probate.
• Assisting non-corporate trustees in investment management issues.

Cascade's specialized knowledge in estate portfolio management means our clients have the fullest range of opportunities available as their needs change and evolve. Along with our technical expertise, we meticulously conduct ongoing maintenance and review of the estate portfolio.

Cascade Financial Management does not advise on estate planning issues. Our role is to assist our clients and their advisors on intelligent, specialized investment portfolio management methods by integrating the advice of the estate and tax advisors in the execution of portfolio design decisions. We specialize in the design and implementation of complex portfolio allocations that help harness better control, protection, and longevity of assets and can refer to estate specialists from our network of professionals.