With the implementation of the Economic Growth and Tax Reconciliation Act of 2001, there is now more confusion than ever regarding Federal Estate Taxes.  Contrary to popular opinion, the estate tax has not been eliminated.  Now, the challenge of wealth preservation is planning the implementation of techniques that are adequately flexible to respond to the evolving nature of this legislation.

Gallagher Benefit Services recognized that there is a need among our clients for access to the planning skills that can help them through this process.  Gallagher Benefit Services` goal is to help maximize the assets transferred to heirs while minimizing the Federal Estate Tax.

To accomplish this goal, we evaluate risk exposure through a five-step process:

			Determine personal goals
			Calculate transfer costs
			Evaluate techniques to mitigate liability
			Identify sources to pay expenses
			Design the solution

Clients who own closely-held businesses and the highly compensated executives of publicly held companies are at special risk.

Gallagher Benefit Services has a wide array of skills and products to meet our clients` needs in an effective, professional and consultative environment.