PT  - JOURNAL ARTICLE
AU  - Bruce Paulson
AU  - Jim Brennan
AU  - Tim Tallach
TI  - Lender of First Resort: <em>Time to Refinance the Estate?</em>
AID  - 10.3905/jwm.2014.17.1.031
DP  - 2014 Apr 30
TA  - The Journal of Wealth Management
PG  - 31--39
VI  - 17
IP  - 1
4099  - https://pm-research.com/content/17/1/31.short
4100  - https://pm-research.com/content/17/1/31.full
AB  - With today’s exceptionally low interest rate environment, should families of wealth seize the opportunity to refinance their balance sheets? The answer as you may expect depends on a myriad of complicated issues that each family must consider carefully. To help navigate those stormy financial waters, this article (through the dual prism of portfolio management and our current transfer tax system) discusses the benefits and risks of utilizing one of today’s most popular estate planning “freeze” techniques to potentially enhance overall family wealth for future generations.TOPICS: Wealth management, portfolio construction, legal/regulatory/public policy