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