For those who have utilized Irrevocable Gifting Trusts or Irrevocable Life Insurance Trusts, a Crummey Letter is required each year for purposes of gifting.  If this letter is not put in place, the annual exclusion (now $13,000) is not available for the amounts gifted.  It is a technicality that many fail to satisfy.

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Download Crummey Letter in Word (You can open this version in Word, fill it out and print it off).

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Download Crummey Letter in PDF (If you don’t have MS Word, you can print this out from Adobe Acrobat and fill it out by hand).

Columbus, Ohio Crummey Letter | Sandusky, Ohio Crummey Letter