Welcome to the First National Bank of Fort Smith
First National Bank

First National Bank of
Fort Smith
P. O. Box 7
Fort Smith, Arkansas 72902

Tel: 479-788-4600 (Call Center)
Call Center Hours:
     7:00 a.m. - 7:00 p.m. Mon-Fri
     9:00 a.m. - 2:00 p.m. Sat


This option is available thru your Online Banking Service.

     7:00 a.m. - 7:00 p.m. Mon-Fri
     9:00 a.m. - 2:00 p.m. Sat

1-866-546-8273 (After Hours)

Estate Planning Tools

Our Trust Department can provide information and insights into the most up-to-date estate planning tools, including:
  • Marital deduction and by-pass trusts to provide for exemption of the maximum amount allowed by law to be sheltered from estate taxes, including any appreciation of the assets contained in the by-pass trust.

  • Charitable gifts during life or at death to provide for immediate income tax savings and for reduction of the taxable estate at death.

  • Joint Revocable Trusts which, if certain provisions are included, can reduce the payment of estate taxes upon the death of both the first and second spouse to die.

  • Grantor Retained Interests, which are irrevocable trusts into which the grantor places assets and retains income or the use of property for a fixed period of years. By doing so, the grantor makes a current gift of the right to trust assets to a remainderman at a specified date in the future. If the grantor survives the term selected, significant tax and other transfer cost reductions can be realized.

  • Section 2503(b), 2503(c) and Uniform Gifts to Minors. These are methods for making gifts to minors in trust and obtain the annual gift tax exclusion.

  • A Life Insurance Trust, if it is irrevocable and contains certain provisions, can provide for life insurance proceeds at the death of the settlor which are not included in the settlor's estate.

First National Bank of Fort Smith. All Rights Reserved. Equal Housing Lender