The Net Assets is the value of the assets to the heirs if the owner and spouse were both to have died by the end of each year. This is a hypothetical value, of course, but it is very useful for comparing alternatives.
The Net Assets is the sum of all the assets and insurance proceeds minus income and death taxes. It’s a great way of comparing one strategy against another.
If you would like this comparison to also include the value of the stretch (making the assumption that the heirs maximize their deferral), look at the Net To Heirs Including Stretch comparison.
The Estate Analysis report illustrates how the Net Assets is calculated. The Estate Analysis, Including Stretch report illustrates how the Net To Heirs Including Stretch is calculated.
