Graegin Loans and Estate Tax Planning: Recent IRS Regulations, Requirements, and Potential Limitations
A live 90-minute CLE/CPE video webinar with interactive Q&A
This CLE/CPE webinar will provide trusts and estates counsel guidance on utilizing Graegin loans to minimize estate taxes and potential limitations stemming from recent IRS regulations. The panelist will discuss recent developments and IRS guidance, review requirements under current tax law, and offer planning strategies to minimize estate taxes with Graegin loans.
Outline
- Graegin loans under current tax law
- Recent IRS regulations
- Structuring Graegin-style loans
- Best practices for trusts and estate attorneys
Benefits
The panelist will discuss these and other key issues:
- How can Graegin-style loans be used to reduce estate tax liability?
- What are the requirements under current tax law?
- What pitfalls must be avoided when structuring Graegin loans?
- What is the impact of recent IRS regulations?
Faculty
Lawrence M. Lipoff, CPA, TEP, CEBS
Director
CohnReznick
With more than 30 years of experience, Mr. Lipoff specializes in the delivery of domestic and international private... | Read More
With more than 30 years of experience, Mr. Lipoff specializes in the delivery of domestic and international private client services to enable high net worth individuals and families to maximize their new or generational wealth. He provides strategic advice to his clients and their closely-held businesses in the areas of income tax planning and compliance, estate planning and administration services, consultation regarding formation of family trusts and philanthropic structures. He is a frequent lecturer and author of articles published through professional forums on topics that include preparation of 1040/1041 & 706/709 returns, IRA/pension distribution, domestic and international asset protection, business succession, generation-skipping transfers, S corporation and fiduciary taxation including foreign trusts, alternative minimum tax, Chapter 14, family limited partnerships, international estate planning and administration, grantor charitable lead trusts, captive insurance companies, private placement life insurance and carried interest estate planning for private equity and hedge fund principals.
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Sahri Zeger
Principal
CohnReznick
Ms. Zeger, JD, MBA, leads CohnReznick’s Trust & Estates group. She has more than 20 years of experience... | Read More
Ms. Zeger, JD, MBA, leads CohnReznick’s Trust & Estates group. She has more than 20 years of experience as a tax attorney and trusted advisor to high-net-worth individuals and successful business owners. Ms. Zeger provides expertise in address the wealth preservation, estate planning, and business succession goals of our private clients, developing sophisticated tax strategies and multi-generational estate plans to meet their business, family, and charitable goals. She has comprehensive technical knowledge of estate and gift reporting rules, as well as extensive experience in identifying exposure points. Ms. Zeger is based in the Boston office.
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Cannot Attend May 17?
You may pre-order a recording to listen at your convenience. Recordings are available 48 hours after the webinar. CPE credit is not available on recordings. Strafford will process CLE credit for one person on each recording. All formats include course handouts.