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Which means it has suddenly become a far more effective strategy to start For the past several decades, the bypass trust has been a staple estate planning strategy to minimize estate taxes. To avoid crowding all of a couple’s assets into a single person’s name after the death of the first spouse – which could potentially push him/her over the estate tax exemption amount – the spouse who passes away doesn’t actually leave his/her assets to the surviving spouse.

Instead, the assets go to a “bypass trust” that can be used for the surviving spouse’s benefit, but with enough restrictions that the assets in the trust “bypass” the surviving spouse’s estate (i.e., are not included in his/her estate and therefore are not exposed to estate taxes in the future).

The bypass trust is a popular estate planning strategy used to reduce a couple’s exposure to estate taxes, by leaving the assets of the first spouse to die not to the surviving spouse, but to a trust for his/her beneficiary instead.

If the surviving spouse doesn’t inherit the assets directly, they’re not subject to future estate taxes when the second spouse ultimately passes away.

This book lays out the upcoming problems in simple, accessible language. The difference is the claim that solutions are round the corner if we but adopt what the authors call 'Natural Capitalism' - 'the next industrial revolution'.

While the bypass trust can be very efficient to minimize a family’s estate tax exposure, though, a significant caveat of the strategy is that it’s tax purposes.Essential to meeting this challenge is the incorporation of natural capital and the ecosystem services it provides into decision-making.We explore progress and crucial gaps at this frontier, reflecting upon the 10 y since the Millennium Ecosystem Assessment.In this groundbreaking blueprint for a new economy, three leading business visionaries explain how the world is on the verge of a new industrial revolution.Natural Capitalism describes a future in which business and environmental interests increasingly overlap, and in which companies can improve their bottom lines, help solve environmental problems and feel better about what they do all at the same time.Please see the Fund's prospectus for additional details.

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