Kennedy Sinclaire, inc.

• Estate planning under the Internal revenue code of 1954 (enacted August 16, 1954)
• KS foundation support program portable library
• Marital deduction clauses for wills, trust instruments, insurance and annuity contracts
• Transfers during life: 1. Irrevocable trusts for minors and others
• Valuing business interests for estate and gift tax purposes: close corporation stock, partnerships, sole proprietorships