Estate Planning for Unmarried Cohabiting Couples: Legal and Tax Issues, Best Practices for...
Income, Gift, and Estate Tax Implications and Planning; Revocable Trusts; Retirement Accou...
March 21, 2023 • CLE, CPE, EA • Live Webinar
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This CLE/CPE webinar will provide estate planners a detailed analysis of key legal and tax considerations for structuring estate plans for unmarried cohabiting couples. The panel will discuss strategies to reduce income, gift, and estate tax liability and provide an analysis of key issues that arise...
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Trustee's Obligation to Inform Beneficiaries: Avoiding Breach of Fiduciary Duty Claims
Reconciling Discrepancies Between Trust Document and State Law, Navigating State Statutes...
March 22, 2023 • CLE • Live Webinar
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This CLE webinar will provide estate planning counsel and advisers with a thorough and practical guide to navigating trustees' duties to inform beneficiaries and report trust existence and performance. The panel will address the essential obligations that advisers to fiduciaries need to grasp and me...
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Graegin Loans and Estate Tax Planning: Recent IRS Regulations, Requirements, and Potential...
April 4, 2023 • CLE, CPE, EA • Live Webinar
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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 panel will discuss recent developments and IRS guidance, review requirements under current tax law, and offer...
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Planning for Cryptocurrency Investors: Estate Planning, Asset Protection, and Investments
April 11, 2023 • CLE, CPE, EA • Live Webinar
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This CLE/CPE course will provide estate planning and business attorneys with an in-depth analysis of challenges for cryptocurrency investors. The panel will discuss the impact of cryptocurrency on estate planning, asset protection, and investment management, as well as explore effective transaction...
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Portability of Gift and Estate Tax Exemption: Planning Considerations, Forms 706 and 709,...
April 13, 2023 • CLE, CPE, EA • Webinar
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This CLE/CPE webinar will provide trusts and estates counsel and tax advisers guidance on key planning considerations for the portability of gift and estate tax exemptions. The panel will discuss making portability elections, available relief for missed elections, and the computation and reporting o...
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Trust, Estate, and Gift Taxation: Recent Developments, Allocation of GST Exemption, Preser...
April 18, 2023 • CLE, CPE, EA • Live Webinar
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This CLE/CPE webinar will provide estate planners guidance on recent developments in trust, estate, and gift taxation and their impact on estate planning strategies. The panel will discuss the generation-skipping transfer tax and allocation of GST exemption, trust division to preserve asset basis an...
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Avoiding "Due on Transfer" in Trusts: Structuring Transfers to Avoid Triggering Accelerati...
A Real World Guide to Garn-St. Germain Act Exemptions
April 25, 2023 • CLE • Live Webinar
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This CLE course will provide estate planners and trust attorneys with comprehensive guidance on accomplishing transfers of encumbered real property to a revocable living trust without triggering "due-on-sale/due-on-transfer" mortgage provisions. The panelist will discuss how the Garn-St. Germain Dep...
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Estate Planning for Art Collectors: Structuring Disposition Plans for Artworks and Collect...
Navigating Valuation Challenges, Tax Planning Opportunities, Transfers and Post-Mortem Sal...
May 23, 2023 • CLE, CPE, EA • Live Webinar
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This CLE/CPE course will provide estate planners with a comprehensive guide to the estate and income tax planning issues specific to valuable artwork and collectible items within an estate portfolio. The panel will discuss the critical questions of verifying title, documenting valuation, and dealing...
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Spousal Lifetime Access Trusts: Income, Gift, Estate, and GST Tax; State Limitations; Buil...
May 25, 2023 • CLE, CPE, EA • Live Webinar
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This CLE/CPE course will guide trusts and estates counsel on leveraging spousal lifetime access trusts (SLATs) in estate planning in light of the current and ever-changing tax law. The panel will discuss critical issues concerning income, gift, estate, and GST taxes, including pitfalls to avoid. The...
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Flexible Estate Tax Planning Techniques During an Uncertain Time
Gifts and Transfers, Powers of Appointment, Life Insurance Assets, Portability, Trusts
March 15, 2023 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE course will provide estate planning counsel an in-depth analysis of essential estate inclusion techniques and key challenges under current tax law. The panel will discuss structuring gifts and transfers during life, leveraging general and special powers of appointment, shifting life ins...
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Trust Administration: Controlling, Protecting, and Distributing Trust Assets
Trustee Duties and Powers, Tax Issues, Advances to Beneficiaries, Fees, Expenses, Investme...
March 14, 2023 • CLE • CLE On-Demand, Download
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This CLE course will provide trusts and estates counsel an in-depth analysis of key challenges in trust administration. The panel will discuss complex issues encountered by practitioners, dividing and distributing trust assets, tax planning and reporting challenges, and making final distributions. T...
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Estate Planning Techniques for Rising and Falling Interest Rates: Key Strategies and Pitfa...
Intrafamily Loans, Installment Sales, GRATs, Charitable Remainder Trust, Qualified Persona...
March 8, 2023 • CLE, CPE • CLE On-Demand, Download
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This CLE/CPE webinar will provide estate planners guidance on effective estate and tax planning strategies for both a high interest rate and low interest rate environment. The panel will discuss the impact of interest rates on estate planning and provide insight as to which planning techniques work...
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Multijurisdictional Practice Issues in Estate Planning: Key Considerations for Trust and E...
Domicile Challenges, Multistate Probates, Asset Ownership Vehicles, and Ethical Considerat...
February 21, 2023 • CLE, CPE, CLE Ethics • CLE On-Demand, Download
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This CLE/CPE webinar will provide estate planners with a practical guide to the challenges and requirements of multijurisdictional practice. Our esteemed presenter will offer guidance in reconciling differing state treatment of revocable and irrevocable trusts and navigating confusing conflict of la...
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Inclusion of Capital Gains in Distributable Net Income for Trusts and Estates: Allocations...
Fiduciary Accounting Rules, Treas. Reg. Section 643(a)-3(b) Provisions, State Unitrust Rul...
February 15, 2023 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE course will provide trust, estates, and tax counsel an in-depth analysis of the rules and practices covering the inclusion of capital gains in distributable net income (DNI) for trusts and estates. The panelist will review the requirements within trust documents to allow treating capita...
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Converting Grantor Trusts to Non-Grantor Trusts: Tax Benefit Evaluation and Potential Pitf...
Switching Off Grantor Trust Features in Existing Trusts, Structuring Multiple Trusts to Pr...
February 14, 2023 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE course will provide estate planning counsel with a thorough and practical guide to converting grantor trusts to nongrantor trusts and evaluating the potential tax benefits and disadvantages of such conversion. With the current environment's continued focus on income tax planning in conj...
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Portability of Gift and Estate Tax Exemption: Planning Considerations, Forms 706 and 709,...
February 7, 2023 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE webinar will provide trusts and estates counsel and tax advisers guidance on key planning considerations for the portability of gift and estate tax exemptions. The panel will discuss making portability elections, available relief for missed elections, and the computation and reporting o...
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Estate Planning for Resident and Nonresident Aliens
Navigating Estate, Gift, and GST Tax Rules; Leveraging Estate and Lifetime Gifting Opportu...
February 1, 2023 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE course will focus on counsel's and tax advisers' challenges in estate planning for resident and nonresident aliens, focusing on relevant tax rules and potential estate planning pitfalls and opportunities. The panel will outline and analyze hypothetical estate planning scenarios for both...
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U.S.-UK Tax and Estate Planning: Advanced Techniques for Estate Planners and Tax Professio...
Reconciling U.S. and UK Law on Trusts, Cross-Border Ownership of Real Property, and Wealth...
January 24, 2023 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE webinar will provide estate planners and tax professionals with a guide to estate planning tax challenges and opportunities for clients who have a tax presence in both the U.S. and UK. The panel will discuss the U.K. tax law and treaty provisions that govern tax liabilities in cross-bor...
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Minimizing Capital Gains in Estate Planning: Sales, Notes, Undoing Trusts, Upstream Giftin...
January 19, 2023 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE course will provide trusts and estates counsel guidance on various techniques to minimize capital gains in estate planning. The panel will discuss key estate planning issues from the sale and transfer of real estate, business interests, and other assets, as well as effective methods to...
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Estate Planning Strategies for QTIP Trust Assets: Navigating Estate and Gift Tax Rules and...
January 4, 2023 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE webinar will provide guidance to trusts and estates counsel on estate planning strategies for qualified terminable interest property (QTIP) trust assets under current tax law. The panel will discuss the requirements of QTIP trusts for optimum tax benefits, applicable gift and estate tax...
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Private Foundation Self-Dealing Rules: Estate Planning, Administration Issues and Tax Cons...
December 13, 2022 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE webinar will provide estate planning counsel and advisers with an overview of private foundations excise tax rules and a practical guide to self-dealing rules. The panel will also discuss pitfalls to avoid, corrective measures and avoiding penalties.
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Estate Planning for Farm and Ranch Owners: Key Issues for Planners and Administrators
Ownership Structures, Effective Transfer Methods, Income and Estate Tax Considerations, Es...
December 7, 2022 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE course will guide estate planners and administrators on the critical legal challenges of estate planning for farmers. The panel will discuss the uniqueness of estate planning for farmers and ranchers, ownership structures and associated risks, and critical estate administration challeng...
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Beneficiary Designations in Estate Planning: Transfer on Death, Payable on Death, IRAs, SE...
November 22, 2022 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE webinar will provide trusts and estates counsel and advisers an in-depth analysis of critical issues and challenges of beneficiary designations in estate planning. The panel will discuss the legal and tax implications of beneficiary designations, key considerations in transferring proba...
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Advanced Income and Estate Tax Planning Techniques for Owners of Closely Held Businesses
November 17, 2022 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE course will provide trusts and estates attorneys with an in-depth analysis of advanced income and estate tax planning strategies for owners of closely held businesses under current tax law and in light of proposed tax law changes. The panel will discuss techniques utilizing GRATs, sales to...
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Cross Border U.S.-Canadian Tax and Estate Planning
Reconciling U.S. and Canadian Law on Trusts, Deemed Dispositions on Death, Situs Wills, an...
November 15, 2022 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE course will provide estate planners with a comprehensive guide to estate planning tax challenges and opportunities for clients who have tax considerations in both the United States and Canada. The panel will discuss the U.S. tax law and treaty provisions that govern tax in Canada and th...
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Estate Planning for Mixed Nationality Couples: Key Issues and Strategies for Both the U.S....
Tax Resident Status, Spousal Deduction, QDOTs, Income Tax Issues, Gifting Strategies and S...
November 8, 2022 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE webinar will give estate planners and advisers an in-depth discussion of various challenges and estate planning techniques for mixed-nationality couples. The panel will discuss key planning considerations and available options, the impact of tax resident status on estate planning, and U...
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Estate Planning With Buy-Sell Agreements: Buy-Sell Plan Options, Key Provisions, Formulas,...
November 3, 2022 • CLE • CLE On-Demand, Download
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This CLE webinar will guide estate planners on utilizing buy-sell agreements as part of an estate plan and critical considerations in structuring these agreements for tax and estate planning. The panel will discuss the types of buy-sell plans, key drafting considerations, valuation challenges and fo...
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Drafting IRA Beneficiary "See-Through" Trust Provisions
Meeting Complex IRS Rules to Qualify a Trust as a Conduit Trust or an Accumulation Trust
November 1, 2022 • CLE, CPE • CLE On-Demand, Download
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This CLE/CPE course will provide estate planning counsel with detailed guidance on drafting "see-through" trusts that qualify as IRA beneficiaries under IRS regulations. The panel will explain provisions governing both "conduit trusts" and "accumulation trusts" and offer sample language for both tru...
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Estate Basis Consistency Rules for Fiduciaries: Navigating Reporting Requirements and Dist...
Avoiding Penalties, Determining Impact of Disclosure Rules on Estate and Beneficiaries, Ma...
October 27, 2022 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE course will provide estate planners and advisers to trusts and estates with a practical guide to estate basis consistency reporting requirements as they impact trustees and fiduciaries. The panel will explain the IRS pronouncements on coordinating basis reporting with the filing of the...
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Firearms in Estate Administration: Legal Issues, Executor Liability, Transferring Title I...
Understanding Gun Legal Designations, In-State and Out-of-State Transfers, Use of Gun Trus...
October 25, 2022 • CLE • CLE On-Demand, Download
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This CLE course will guide estate planners and administrators on managing the legal challenges of firearms in estate and trust administration. The panel will discuss federal gun laws and firearm designations, issues for beneficiaries inheriting guns, in-state and out-of-state transfers, and legal ow...
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Structuring Special Needs Trusts as IRA Beneficiaries: Avoiding Tax Traps in Funding SNTs...
October 19, 2022 • CLE • CLE On-Demand, Download
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This CLE course will provide estate planners with an advanced guide to drafting and structuring supplemental and special needs trusts (SNTs). The panel will focus on considerations such as setting up trusts to serve as beneficiaries of retirement accounts and drafting language and traps to avoid str...
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ESOP Transactions in Estate Planning: Income and Transfer Taxes, Considerations for Closel...
October 13, 2022 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE course will provide guidance to estate planners on utilizing employee stock ownership plan (ESOP) transactions for business succession planning and minimizing estate, gift, and generation-skipping transfer taxes. The panel will discuss the basics of ESOP structures and transactions, inc...
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Structuring Trust Protector Provisions: Protectors' Powers and Duties, Trustee Oversight,...
Avoiding Unintentional Fiduciary Classification, Key Trust Provisions to Limit Disputes, N...
October 11, 2022 • CLE, CPE • CLE On-Demand, Download
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This CLE/CPE course will provide estate planning counsel and advisers with a practical guide to structuring trust protectors and directing party provisions into a trust or estate plan. The panel will discuss the specific duties to assign to trust protectors and potential risks to both the trustor an...
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Beneficiary Deemed Owner Trusts Under IRC 678(a)(1): Using BDOTs for Income Tax Savings an...
Shifting Income Tax To Beneficiaries and Away From Fiduciaries, Preserving Deductions, and...
October 4, 2022 • CLE, CPE, EA • CLE On-Demand, Download
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This course will provide a comprehensive and practical guide to structuring a beneficiary deemed owner trust (BDOT). The panel will discuss the provisions of Section 678 in depth, detail the income tax benefits of granting beneficiaries' withdrawal rights over trust income but not principal, and dis...
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Estate Planning for Mineral Rights and Royalties: Key Considerations for Estate Planners a...
Conveyances of Fractional Mineral Interests, Royalties, and Oil and Gas Leases; Types of M...
September 29, 2022 • CLE • CLE On-Demand, Download
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This CLE webinar will provide estate planners and attorneys with an in-depth analysis of critical issues and planning strategies for addressing mineral rights and royalties in estate planning. The panel will discuss practical techniques for gifting and transferring mineral and royalty rights, the im...
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Pre-Immigration Estate and Gift Tax Planning: Foreign Assets, Reporting Requirements, Stra...
September 27, 2022 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE course will provide trusts and estates attorneys with a practical guide to pre-immigration estate planning tools and techniques. The panel will go beyond the basics to detail intricate strategies for minimizing income tax, including basis strategies for non-U.S. situs assets, structuring "d...
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Reducing Estate Tax Liability in Corporate Recapitalization: Stock Freezes, Sec. 2701 Rule...
September 20, 2022 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE webinar will provide estate planners, advisers, and tax counsel with a comprehensive exploration of reducing estate tax liability in corporate recapitalizations. The panel will discuss critical planning and structuring challenges and key considerations in freezing stock value versus hol...
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Structuring Split-Dollar Life Insurance Arrangements after Estate of Levine v. Commissione...
Navigating Secs. 2036, 2038, and 2073 and Maximizing Tax Benefits of Split-Dollar Insuranc...
September 7, 2022 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE webinar will provide estate planners and advisers with a thorough and practical guide to the use of split-dollar life insurance arrangements after the U.S. Tax Court holding in the Levine case. The panelist will offer specific guidance on drafting split-dollar agreements (SDAs) consider...
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Navigating Estate and Gift Tax Treaties, U.S. Situs Assets, and Allowable Deductions
Impact of Death Tax Treaties on the Taxable Estate, Form 706, Form 706-NA
August 30, 2022 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE webinar will provide trusts and estate attorneys with an in-depth discussion on interpreting estate and gift tax treaties and related challenges for certain assets and available deductions. The panel will discuss the application of U.S. tax laws to assets owned by green card holders and...
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U.S.-Israeli Tax and Estate Planning for Dual Citizens
Reconciling U.S. and Israeli Law on Trust Taxation, Inheritance Laws, and Wealth Transfers
August 23, 2022 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE course will provide estate planners and tax advisers with a helpful guide to estate planning tax challenges and opportunities for clients who have a tax presence in both the United States and Israel. The panel will discuss the U.S. tax law and treaty provisions governing tax rules in Is...
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Estate Planning Issues for Foreign Investors in U.S. Real Estate and Businesses: Tax Treat...
August 16, 2022 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE webinar will provide estate planners with a helpful guide to estate planning challenges and opportunities for foreign investors holding U.S. real estate and business interests. The panel will discuss the tax rules and treaty provisions impacting estate planning associated with nonreside...
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Structuring Installment Sales to Intentionally Defective Trusts: Using Private Annuities a...
Transferring Appreciated Property Through Asset Sales and Installment Payments
August 9, 2022 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE course will provide estate planning counsel and advisers with a comprehensive and practical guide to structuring asset sales to intentionally defective irrevocable trusts (IDITs). The panel will discuss promissory notes and private annuities in estate planning and will identify ideal scenar...
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Estate Planning for Income Tax Reduction: Strategies for Maximizing New Basis
Leveraging Estate Tax Inclusion, Partnerships, Trusts, and Powers of Appointment
August 4, 2022 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE webinar will prepare estate planning counsel and tax advisers to unravel, understand, and utilize stepped-up basis for income tax purposes. The panel will outline specific techniques for estate tax planning to leverage the advantages of a new basis at death, which often is a step-up in...
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Structuring Private Family Trust Companies and SPEs for High Net Worth Individuals and Fam...
Evaluating Benefits and Risks, Ownership Structures, and State Law Considerations
August 2, 2022 • CLE • CLE On-Demand, Download
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This CLE course will provide estate planning counsel and advisers with a practical guide to structuring private family trust companies (PFTCs) and special purpose entities (SPEs) for high net worth individuals and families. The panel will discuss the benefits and risks of PFTCs and other separate en...
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2022 GST Tax Planning: Applicable Rules, Allocations, Formula Drafting, Key Challenges, an...
July 27, 2022 • CLE, CPE • CLE On-Demand, Download
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This program is included with the
Strafford CPE+ Pass.
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This CLE course will provide estate planners guidance on key generation-skipping transfer (GST) tax planning techniques under current tax law and potential tax law changes. The panel will discuss applicable GST rules and utilizing those rules to the advantage of clients, allocations, formula draftin...
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Mastering Fiduciary Accounting Income for Estate Planners and Administrators
Interpreting Operating Documents, Applying UPIA and State Law, Designing Distribution Stra...
July 19, 2022 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE course will provide estate planners with a comprehensive and practical guide to navigating the complexities of fiduciary accounting income (FAI) for trusts and estates. The panel will focus on the impact of FAI on planners and estate administrators and will detail how to interpret essen...
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Structuring Incomplete Gift Non-Grantor Trusts: Key Provisions, Tax Planning, Trust Situs,...
July 12, 2022 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE course will guide estate planning counsel on using Nevada Incomplete-Gift Non-Grantor Trusts (NING) and Delaware Incomplete-Gift Non-Grantor Trusts (DING) to reduce or avoid state income taxes. The panel will discuss applicable federal tax rules and challenges, key provisions, and plann...
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Estate Planning With Charitable Lead Trusts: CLATs, CLUTs, Income Taxes, GST Issues, Deduc...
July 7, 2022 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE course will provide guidance to estate planners on key planning strategies utilizing charitable lead trusts (CLTs). The panelist will discuss key methods for incorporating a charitable split-interest trust in an estate plan, the advantages and challenges of charitable lead annuity trust...
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Structuring IRA Trusts in Estate Planning to Comply With SECURE Act Rules
Modifying Trust Provisions, Minimizing Taxes and Preserving Assets, 10-Year Rule, Benefici...
July 6, 2022 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE course will prepare estate planning practitioners and tax advisers to identify key estate planning issues associated with IRA trusts under the SECURE Act. The panelist will outline the current SECURE Act's rules and requirements, the potential implications of SECURE Act 2.0, the asset prote...
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Community Property Rules in Estate Planning: Trusts and Third-Party Transactions
Transfers of Property to Avoid Community Property Issues, Partition Transactions and Fundi...
June 16, 2022 • CLE • CLE On-Demand, Download
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This CLE webinar will provide estate planners guidance on utilizing trusts and third-party transactions to avoid the application of community property laws. The panel will discuss types of trusts, recent court cases, powers of appointment, agreements for periodic partition and funding, and Crummey p...
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Estate Planning for Transfers of Hedge Fund and Private Equity Interests
June 9, 2022 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE course will provide estate planning counsel who advise owners of private equity and hedge fund interests guidance on the estate planning opportunities and challenges in the transfer of such interests. The panel will discuss the impact of final carried interest regulations, establishing...
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2022 Fiduciary Income Tax Planning: Reporting Requirements, Sec. 199A, Sec. 642(c), Form 1...
June 7, 2022 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE course will provide practical guidance to estate planners and administrators on complex fiduciary income tax challenges and methods to overcome them. The panelist will discuss income tax rules applicable to trusts and estates, minimizing income tax liabilities, handling partnership interest...
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Post-Mortem Trust Planning, Modifications, and Allocations: Tax Elections Available to the...
Modifying Trusts Post-Mortem to Minimize Income Tax, Utilize Deferral Opportunities, and O...
May 26, 2022 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE course will provide estate planning counsel with an advanced and practical guide to post-mortem planning, including trust modification and allocations. The panel will offer tools to help fiduciaries and trust administrators navigate post-mortem planning challenges and opportunities, inc...
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State Income Taxation of Non-Grantor Trusts: Residency, Income Sourcing Issues, Planning O...
May 17, 2022 • CLE, CPE • CLE On-Demand, Download
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This CLE/CPE webinar will provide estate planning counsel with an in-depth analysis of the state taxation of non-grantor trusts and planning strategies for estate planners. The panel will address various state tax law issues, trust and trustee residency, and income sourcing challenges, as well as of...
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Revocable Trust Drafting: Funding Issues, Transfers, Tax Planning, Disposition of Personal...
May 10, 2022 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE webinar will provide estate planners a detailed analysis of key challenges and pitfalls to avoid when drafting revocable trusts. The panel will discuss the legal framework and key considerations for revocable trusts, pros and cons for grantors, funding the trust and key issues, transfer...
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Recent IRS Crackdown on Abusive Trust Arrangements: Taxation, Audit Triggers, Reporting, D...
April 26, 2022 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE webinar will provide guidance to trusts and estates attorneys and tax professionals on recent IRS enforcement actions and examinations focused on abusive trust arrangements. The panel will discuss key areas of focus by the IRS in examining trust arrangements and related transactions, ta...
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Estate Planning for Qualified Opportunity Zone Fund Investments
April 21, 2022 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE course will provide estate planners and advisers guidance on key challenges and planning considerations when incorporating private equity and qualified opportunity zone investments in estate planning. The panel will discuss the impact of private equity and qualified opportunity zone inv...
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Structuring Defined Value Clauses in Trust Transfers: Formula Allocations and Price Adjust...
April 19, 2022 • CLE • CLE On-Demand, Download
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This CLE course will provide estate planning counsel with a comprehensive and practical guide to structuring defined value formula clauses to avoid gift tax consequences on asset transfers. The panelist will provide specific guidance on making formula allocations to withstand IRS scrutiny and identi...
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Estate Planning for Nontaxable Estates: Portability, Credit Shelter Trusts, Fiduciaries, T...
March 24, 2022 • CLE, CPE • CLE On-Demand, Download
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This CLE/CPE course will guide estate planners and advisers through key planning techniques for nontaxable estates. The panel will discuss making portability elections, utilizing credit shelter trusts, basis planning for income taxes, administrative and fiduciary elections, disclaimers, gift tax ele...
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Drafting Irrevocable Trusts: Flexibility Mechanisms, Retaining Access and Control, Distrib...
March 15, 2022 • CLE • CLE On-Demand, Download
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This CLE webinar will provide estate planners with a detailed analysis of key challenges and pitfalls to avoid when drafting irrevocable trusts. The panel will discuss the legal framework and critical considerations for irrevocable trusts, the pros and cons of trust protectors, beneficiary control a...
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Joint vs. Individual Trusts in Separate and Community Property States
Key Structuring Considerations, Identifying "Problem" Assets, Coordinating With Credit She...
March 8, 2022 • CLE • CLE On-Demand, Download
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This CLE course will provide estate planners with a thorough and practical guide to overcoming the challenges of utilizing joint and individual trusts in separate property/common law states. The panel will outline when to use joint marital trusts (JMTs) instead of individual trusts and vice versa. T...
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Structuring Intentionally Defective Grantor Trusts Under Current Tax Law and the Impact of...
February 24, 2022 • CLE, CPE • CLE On-Demand, Download
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This CLE/CPE course will provide estate planners with a comprehensive and practical guide to critical considerations and pitfalls to avoid in structuring intentionally defective grantor trusts (IDGTs). The panel will discuss navigating the tax treatment and fiduciary requirements for defective trust...
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GRATs in Estate Planning Under Current Tax Law
Structuring Considerations, Income, Gift, Estate, and Generation-Skipping Transfer Tax Con...
February 22, 2022 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE course will offer a comprehensive guide to structuring grantor retained annuity trusts (GRATs) under current tax law. The panel will go beyond the basics to provide specific drafting tools to avoid potentially costly mistakes and maximize GRATs' benefits. The panel will discuss client c...
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Structuring Non-Grantor Trusts for Wealth Transfers and Income Tax Planning
February 8, 2022 • CLE • CLE On-Demand, Download
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This CLE webinar will guide trusts and estates attorneys on utilizing non-grantor trusts to transfer wealth and income tax planning. The panel will discuss the advantages and disadvantages of non-grantor trusts under current tax law and potential tax law changes, risks of toggling between grantor an...
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Estate and Gift Tax Audits: Transfers, Valuation of Assets, Formula Clauses, GRATs, Forms...
February 1, 2022 • CLE • CLE On-Demand, Download
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This CLE course will provide trust and estate attorneys with an in-depth analysis of the processes and strategies for handling estate and gift tax audits, recent case law, and IRS developments. The panel will discuss key IRS audit triggers, issues stemming from hard to value asset transfers, formula...
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Charitable Income Tax Deductions for Estates and Trusts: IRS Rules, Split-Interest Gifts,...
January 18, 2022 • CLE • CLE On-Demand, Download
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This CLE webinar will provide trust and estates counsel guidance on applicable rules regarding charitable income tax deductions for trusts and estates. The panel will discuss income tax charitable deductions under Sec. 642(c), charitable remainder interests, split-interest gifts, governing instrumen...
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Advanced Gifting Strategies for Estate Planners: Balancing Income and Transfer Tax Benefit...
January 6, 2022 • CLE • CLE On-Demand, Download
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This CLE webinar will provide estate planners guidance on key gifting strategies for individuals and couples under current tax law and the impact of potential tax law changes. The panel will discuss mechanisms for balancing income and transfer tax benefits, key gifting considerations, asset selectio...
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Pre-Transaction Planning for Trusts and Estates: Federal and State Tax Issues, Domicile, U...
December 14, 2021 • CLE • CLE On-Demand, Download
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This CLE webinar will provide trusts and estates counsel an in-depth analysis of pre-transaction planning strategies and pitfalls to avoid for estate planners. The panel will discuss key estate planning considerations before a liquidity event, business exit and transition, wealth planning structures...
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Discretionary Trust Distributions of Principal and Income: Avoiding Beneficiary Challenges...
December 7, 2021 • CLE • CLE On-Demand, Download
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This CLE course will provide trust planning counsel and fiduciary advisers with a thorough, practical guide to making discretionary distributions of principal or income from a discretionary trust. The panel will discuss liability risks involved for trustees making these distributions, review appropr...
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Planning for Reduction of Estate Tax Exemptions: Strategies for Clients Who Do Not or Soon...
Gift Tax Effective Rates vs. Estate Tax Effective Rates, Net, Net Gifts, GRATs, IDGTs, and...
November 30, 2021 • CLE • CLE On-Demand, Download
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This CLE webinar will provide guidance to trusts and estates attorneys on planning strategies in light of the possible fall in the estate tax exemption. The panelist will discuss key considerations for clients who do not or soon will not have available exemptions, gift tax effective rates vs. estate...
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Tax Considerations in Trust Terminations, Modifications, and Decanting: Federal and State...
November 2, 2021 • CLE • CLE On-Demand, Download
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This CLE webinar will provide estate planning counsel with an in-depth analysis of the tax implications for trust terminations, modifications, and decanting. The panel will describe the various trust modification methods, address federal and state law issues, and offer planning strategies under curr...
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Drafting IRA Beneficiary "See-Through" Trust Provisions
Meeting Complex IRS Rules to Qualify a Trust as a Conduit Trust or an Accumulation Trust
October 26, 2021 • CLE • CLE On-Demand, Download
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This CLE course will provide estate planning counsel with detailed guidance on drafting "see-through" trusts that qualify as IRA beneficiaries under IRS regulations. The panel will explain provisions governing both "conduit trusts" and "accumulation trusts" and offer sample language for both trusts...
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Impact of Blended Families on Estate Planning: Effective Trust Structures, Beneficiary Cha...
October 12, 2021 • CLE • CLE On-Demand, Download
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This CLE course will provide estate planners with a deep and practical guide to blended families' trust and estate planning challenges. The panel will offer specific guidance on structuring spousal trusts, ensuring premarital and joint property is titled to avoid probate or beneficiary challenges, a...
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Modifying Irrevocable Trusts Using Nonjudicial Settlement Agreements
Structuring NJSA Wrappers, Relocating Trust Situs, Resolving Disputes, Remedying Trust Con...
October 7, 2021 • CLE • CLE On-Demand, Download
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This CLE course will provide estate planners with a comprehensive and practical guide to structuring nonjudicial settlement agreements (NJSAs) as a tool for modifying irrevocable trusts in states that have adopted the Uniform Trust Code or have NJSA statutes. The panel will discuss what modification...
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Trust Dispositions of IRAs and Qualified Plans: Conduit vs. Accumulation Trusts, SECURE Ac...
October 5, 2021 • CLE • CLE On-Demand, Download
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The CLE course will provide estate planning professionals with a thorough and practical guide to clients' planning and structuring considerations with qualified retirement plans. The panelist will address the specific planning issues involving pre-mortem allocation and post-mortem disposition provis...
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Estate Planning and Carried Interest: Estate Tax Reduction Strategies for Private Equity a...
Strategies for Wealth Transfer and Asset Protection to Avoid Adverse Tax Consequences
September 9, 2021 • CLE • CLE On-Demand, Download
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This CLE course for estate planning counsel who advise private equity and hedge fund founders will discuss the estate planning opportunities presented by carried interest. The panel will outline how planners can help structure founders' transfers of carried interest to family members, dive into the...
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SPACs and Estate Planning: Transfer Planning for SPAC Assets, Income and Gift Tax Planning...
August 31, 2021 • CLE • CLE On-Demand, Download
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This CLE course will provide trust and estates counsel an in-depth analysis of key planning techniques for special purpose acquisition company (SPAC) shares and assets. The panel will provide common structures and transactions of SPACs, types of SPAC assets, and their wealth transfer planning opport...
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Estate Planning Nuances of Revocable Trusts After a Grantor's Death: Tax Rules, Reporting...
August 24, 2021 • CLE • CLE On-Demand, Download
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This CLE course will provide estate planning counsel with an advanced and practical guide to the tax rules, reporting challenges, and nuances of revocable trusts after a grantor's death. The panel will discuss the characteristics of grantor trusts, revocation periods, possible tax impacts of post-mo...
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Breach of Fiduciary Duty Claims Against Trustees/Managers of Closely-Held Businesses
July 22, 2021 • CLE • CLE On-Demand, Download
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This CLE course will guide estate planning counsel, fiduciary advisers, and litigators in pursuing and defending breach of fiduciary duty claims against trustees whose trusts have significant or controlling interests in closely-held businesses. These circumstances often arise after the death of a pr...
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Charitable Remainder Trusts: Income Tax, Inherited IRAs, Key Considerations for Trust and...
Mechanics of CRTs Under Current Tax Law, Deduction of Interest, Estate Tax Impact, CRAT, C...
July 20, 2021 • CLE • CLE On-Demand, Download
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This CLE course will provide trust and estates counsel guidance on utilizing charitable remainder trusts (CRTs) for income tax and estate planning. The panel will discuss the mechanics of CRTs under current tax law, deduction of the charitable remainder interest, impact on the estate tax, and key ch...
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2021 GST Tax Planning: Applicable Rules, Allocations, Formula Drafting, Key Challenges, an...
July 15, 2021 • CLE • CLE On-Demand, Download
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This CLE course will provide estate planners guidance on key generation-skipping transfer (GST) tax planning techniques under current tax law and proposed tax law changes. The panel will discuss applicable GST rules and utilizing those rules to the advantage of clients, allocations, formula drafting...
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Structuring Preferred Partnership Freezes in Estate Planning: Chapter 14 Valuation Rules,...
June 22, 2021 • CLE • CLE On-Demand, Download
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This CLE course will provide estate planners, advisers, and tax counsel with a comprehensive exploration into the planning and structuring challenges and tax benefits of "freeze partnerships" as a tool for inter-generational wealth transfer. I will discuss how to determine when freeze partnerships a...
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Estate Planning Techniques for Multinational Families: Key Issues Under Current U.S. Tax L...
Transfer Tax Planning, Foreign Interests, Investments, and Unreported Income or Accounts
June 15, 2021 • CLE • CLE On-Demand, Download
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This CLE course will provide estate planners an in-depth analysis of available estate planning techniques for multinational families. The panel will discuss legal challenges, the impact of new U.S. tax law changes, transfer tax planning, and methods in managing foreign business interests, investment...
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Estate Planning and Intellectual Property Assets: Valuation, Transfers, Taxes, Strategies...
May 25, 2021 • CLE • CLE On-Demand, Download
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This CLE course will provide estate attorneys with insights into issues associated with planning and compliance considerations for intellectual property (IP) assets. The panel will discuss the valuation of copyrights, trademarks, patents, and the right of publicity, and will offer practical guidance...
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Advanced Trust Drafting for Income Tax Minimization: Including Capital Gains in DNI, Push-...
Managing the Disparity in Income Tax Treatment Between Beneficiary and Trust
May 18, 2021 • CLE • CLE On-Demand, Download
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This CLE course will provide estate planning counsel with a comprehensive understanding and application of best practices in tax planning and trust document drafting to minimize income tax consequences of trust income. The panel will provide a thorough review of the rules and practices covering incl...
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Reconciling U.S. and Mexico Law for Tax and Estate Planning: Trusts, Real Property, Situs...
May 11, 2021 • CLE • CLE On-Demand, Download
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This CLE course will provide estate planners with a comprehensive guide to estate planning tax challenges and opportunities for clients with a tax presence in both the U.S. and Mexico. The panel will discuss the U.S. tax law and treaty provisions governing tax and fiduciary rules in both Mexico and...
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Estate Planning for Transfers of Hedge Fund and Private Equity Interests
May 4, 2021 • CLE • CLE On-Demand, Download
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This CLE course will provide estate planning counsel who advise owners of private equity and hedge fund interests guidance on the estate planning opportunities and challenges in the transfer of such interests. The panel will discuss the impact of final carried interest regulations, establishing the...
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Estate Planning With Foreign Trusts and U.S. Beneficiaries: Tax Issues, Residency, Foreign...
March 30, 2021 • CLE • CLE On-Demand, Download
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This CLE course will guide estate planners on overcoming the challenges of foreign trusts with U.S. beneficiaries in estate planning. The panel will discuss complex tax rules and reporting obligations, entity and residency classification rules, and qualifying nonresident alien (NRA) grantors as tax...
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Estate Planning and the SECURE Act: Critical Considerations for Estate Planners and Admini...
March 18, 2021 • CLE • CLE On-Demand, Download
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This CLE course will guide estate planners and advisers on the SECURE Act's impact on estate planning and administration. The panel will discuss new regulatory and tax rules stemming from the SECURE Act and challenges for retirement benefits, trusts, and distributions. The panel will also provide ef...
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Minimizing Capital Gains in Estate Planning: Sales, Notes, Undoing Trusts, Upstream Giftin...
March 9, 2021 • CLE • CLE On-Demand, Download
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This CLE course will provide trusts and estates counsel guidance on various techniques to minimize capital gains in estate planning. The panel will discuss key estate planning issues from the sale and transfer of real estate, business interests, and other assets and effective methods to minimize or...
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Disclaimer Trusts and Estate Planning: Drafting Disclaimers, Clayton QTIPs and OBITs to Ov...
February 23, 2021 • CLE • CLE On-Demand, Download
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This CLE course will provide a comprehensive guide to both planning opportunities and post-mortem "fixes" through the proactive use of qualified disclaimers. The panel will offer suggestions for structuring joint accounts, beneficiary designations, disclaimer funded bypass or optimal basis increase...
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U.S. Tax Treatment of Gifts and Inheritances From Nonresidents
February 16, 2021 • CLE • CLE On-Demand, Download
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This CLE course will focus on (a) the tax aspects of gifts of U.S. assets by nonresident aliens, and (b) U.S. estate tax consequences of a nonresident alien dying with U.S. assets in his portfolio. The panel will outline and analyze hypothetical gift and estate planning scenarios and offer effective...
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Real Property Transfers in Estate Planning: Tax Rules, Transfers in Trust, Community Prope...
February 2, 2021 • CLE • CLE On-Demand, Download
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This CLE course will guide trusts and estate attorneys on various rules and implications of transferring real property in estate planning. The panel will discuss critical estate planning techniques to limit adverse legal and tax consequences of transferring real estate, transfers to trusts and use o...
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Family Limited Partnerships in Estate Planning: Structuring and Income Tax Considerations,...
January 19, 2021 • CLE • CLE On-Demand, Download
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This CLE course will provide estate planners with a practical guide to utilizing family limited partnerships (FLPs) in estate planning under current tax law. The panel will discuss the income tax and asset protection benefits of FLPs, detail how to withstand IRS scrutiny of transfers and operations,...
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Private Foundations in Estate Planning: Overcoming IRS Scrutiny, Structuring Tax-Efficient...
Minimizing Tax in Diversified Estates, Maximizing Charitable Impact, Navigating IRS Privat...
January 12, 2021 • CLE • CLE On-Demand, Download
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This CLE course will provide estate planning counsel with a thorough and practical guide to establishing private foundations as a component of an integrated estate plan. The panel will describe the federal income tax treatment of private foundations, detail operational requirements for maintaining a...
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State Income Taxation of Trusts and Estates and Grantors and Beneficiaries of Trusts: Stat...
Planning for New and Existing Trusts, Structuring and Administration Considerations, Alloc...
December 15, 2020 • CLE • CLE On-Demand, Download
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This CLE course will provide trusts and estates attorneys an in-depth analysis of the taxation of the income of trusts and estates by various states. The panel will provide a comparison of certain state tax laws impacting trust and estate planning and income tax challenges for nonresident trusts, fo...
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U.S. Real Estate and Other Private Use Assets Held by Non-Resident Aliens in the United St...
Tax Rules, Succession Planning, CFCs, Alternatives
November 5, 2020 • CLE • CLE On-Demand, Download
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This CLE course will provide trust and estate attorneys guidance on tax issues and planning techniques for non-U.S. trusts holding U.S. equities. The panel will discuss challenges of non-U.S. trust structures, critical tax provisions, succession planning, and implications of controlled foreign corpo...
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Utilizing Lifetime QTIP Trusts in Estate Planning: Tax Issues, State Limitations, Key Prov...
October 29, 2020 • CLE • CLE On-Demand, Download
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This CLE course will provide guidance to trusts and estates counsel on utilizing lifetime qualified terminable interest property (QTIP) trusts in estate planning under current tax law. The panel will discuss critical issues and pitfalls to avoid in relation to income, gift, estate and GST taxes, sta...
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Tax Elections in Estate Planning for Non-U.S. Residents: Sec. 645 Elections, Entity Classi...
Treating Foreign Trusts as Part of the Foreign Estate and Mitigating Adverse Tax Implicati...
October 21, 2020 • CLE • CLE On-Demand, Download
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This CLE course will focus on the key issues that arise for attorneys and tax advisers in estate planning for resident and nonresident aliens, focusing on relevant tax rules, tax elections, entity classifications, and potential estate planning pitfalls and opportunities. The panel will also discuss...
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Foreign Trust Transition Planning: Distributions to Beneficiaries, Trust Restructuring, Re...
Grantor to Nongrantor Trust Tax Implications, DNI, Accumulation of Trust Income, Throwback...
October 13, 2020 • CLE • CLE On-Demand, Download
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This CLE course will provide guidance to estate planners on overcoming the challenges of foreign trust transition planning. The panel will discuss complex tax rules and reporting obligations, the pros and cons of foreign grantor vs. nongrantor trusts, distributions to U.S. and foreign beneficiaries,...
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Estate Planning With Grantor Trusts: Leveraging GRATs and IDGTs to Minimize Taxes, Preserv...
October 7, 2020 • CLE • CLE On-Demand, Download
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This CLE course will guide estate planning counsel on the use of grantor trusts in the new, income tax focused planning environment. Our experienced panelists will outline the benefits to clients of using grantor trusts, explain practical drafting and structuring techniques for grantor retained annu...
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Partnership Tax Issues in Estate Planning: Key Challenges and Guidance for Trusts and Esta...
Capital Accounts, Basis Rules, Cash Distributions; Tax Implications of Partnership Assets,...
August 4, 2020 • CLE • CLE On-Demand, Download
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This CLE course will provide trusts and estates counsel guidance for recognizing and overcoming critical tax issues of partnerships in estate planning. The panel will discuss the fundamentals of partnership income tax rules for estate planners, maintaining capital accounts, basis rules, traps involv...
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Domestic Asset Protection Trusts: Key Income and Transfer Tax Implications
Structuring DAPTs to Minimize Federal and State Taxes, Gifting, Creditor Issues, Other Leg...
July 15, 2020 • CLE • CLE On-Demand, Download
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This CLE course will provide trusts and estates counsel an in-depth analysis of federal income and transfer tax consequences of domestic asset protection trusts (DAPTs). The panel will discuss key tax planning issues and structuring techniques to minimize federal and state taxes, navigating the diff...
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S Corp Issues for Trusts and Estates: Qualified Shareholders, Key Tax Rules, Multiple Trus...
July 1, 2020 • CLE • CLE On-Demand, Download
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This CLE course will provide trusts and estates counsel guidance on critical issues relating to S corporations in estate planning. The panel will discuss principal tax rules relating to S corporations that significantly impact estate planning and offer techniques for the use of multiple grantor trus...
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Estate Asset Basis Management: Minimizing Tax on Trust Transfers Through Basis Adjustment
Trust Transfer Methods, Credit Shelter Trusts, and Post-Mortem Actions
June 17, 2020 • CLE • CLE On-Demand, Download
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This CLE course will provide estate planning counsel and fiduciary advisers with an advanced practical guide to basis adjustment techniques and strategies to minimize income tax on estate and trust assets. The panelist will discuss advanced strategies for achieving income tax basis step-up under var...
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Estate Planning During COVID-19: CARES Act Relief, Key Issues and Planning Opportunities f...
Alternate Valuation for Estate Assets, Lifetime Gifts, Reducing Tax Liability, Trust Modif...
June 9, 2020 • CLE • CLE On-Demand, Download
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This CLE course will guide trusts and estates counsel on critical estate planning challenges and opportunities in light of the coronavirus (COVID-19) pandemic. The panel will discuss key provisions of the CARES Act, potential opportunities as a result of the decline in asset values, tax planning str...
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Avoiding the High Income Taxes on Accumulation Trusts Resulting from SECURE Act Distributi...
Critical Drafting Provisions and Sample Forms, Sec. 678, Sec. 2514(e), New Designated Bene...
June 2, 2020 • CLE • CLE On-Demand, Download
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This CLE course will be an in-depth analysis of critical techniques for avoiding high income taxes on accumulation trusts. Estate planning authority James G. Blase will provide a detailed discussion of drafting solutions for Section 678 withdrawal powers, trust income that exceeds Section 2514(e) li...
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Building Asset Protection Into Estate Plans: Critical Tax Law Issues and Methods for Guard...
Tax Planning, Preventing Fraudulent Transfers, Using LLCs and Partnerships, Issues in Esta...
May 19, 2020 • CLE • CLE On-Demand, Download
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This CLE course will provide estates and trusts attorneys an in-depth analysis of available methods of building asset protection into estate plans under current tax law. The panel will discuss pitfalls to avoid in accord with current tax rules, approaches to guard assets, fraudulent transfers, and u...
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Directed Trusts in Estate Planning: New State Law Changes, Critical Structuring Issues, Ad...
May 12, 2020 • CLE • CLE On-Demand, Download
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This CLE course will provide an in-depth analysis of critical issues in using and structuring directed trusts in estate planning and advising fiduciaries on potential legal implications. The panel will discuss key considerations in determining when a directed trust is appropriate, critical provision...
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Probate Strategies When Nonresident/Non-Citizen Decedents Own U.S. Assets: Legal, Tax, and...
April 28, 2020 • CLE • CLE On-Demand, Download
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This CLE course will provide estate planning counsel with a review of critical issues that arise when a nonresident decedent's estate owns assets in the United States. The panel will explain the practical challenges in obtaining original or ancillary probate or administration, potential conflicts be...
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Split-Dollar Agreements and Estate Inclusions: Application of Sections 2036 and 2038 to Ce...
Critical Takeaways From Recent Tax Court Rulings, Tax Treatment Under Regs. Sec. 1.61-22,...
April 22, 2020 • CLE • CLE On-Demand, Download
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This CLE course will provide trusts and estates counsel and advisers an-depth analysis of the use of split-dollar agreements and potential estate inclusions of property interests. The panel will discuss recent U.S. Tax Court cases on the application of Sections 2036, 2038, and 2703 to specific prope...
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Estate Planning for Business Owners: Valuation Considerations, Non-Family Business Interes...
March 24, 2020 • CLE • CLE On-Demand, Download
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This CLE course will guide trusts and estates counsel on critical issues stemming from business interests in estate planning and administration. The panel will discuss considerations for estate planning and administration for business owners, valuation challenges, non-family business interests, succ...
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Estate and Trust Fiduciary Litigation: Minimizing and Defending Breach of Duty Claims
Navigating Causes of Action; Leveraging Waivers, Investment Duty Exceptions, Standing and...
February 27, 2020 • CLE • CLE On-Demand, Download
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This CLE course will guide estate planning counsel on minimizing and defending breach of fiduciary duty claims when administering trusts and estates. The experienced panelists will discuss the most contentious breach of duty claims and effective defenses and techniques to reduce the possibility of a...
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Domicile Planning for Individuals, Estates and Trusts: Key State Tax Issues and Shifting R...
February 20, 2020 • CLE • CLE On-Demand, Download
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This CLE course will provide estate planners and advisers with an in-depth analysis of domicile planning for individuals and their wealth planning structures. The panel will discuss the criteria states use to tax individuals and trusts, and critical elements for shifting the basis for taxation from...
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Trust Decanting: Recent State Laws and Challenges for Estate Planners
February 13, 2020 • CLE • CLE On-Demand, Download
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This CLE course will review situations where trust decanting may be appropriate. The panelists will discuss decanting statutes, the potential tax issues associated therewith, critical legal issues for trust decanting, and significant case law approving and disapproving attempts to decant.
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Converting to Nongrantor Trusts to Minimize Income Tax: Maximizing Increased Exemption Ben...
Switching Off Grantor Trust Features in Existing Trusts, Structuring Multiple Trusts to Pr...
February 4, 2020 • CLE • CLE On-Demand, Download
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This CLE course will provide estate planning counsel with a thorough and practical guide to using nongrantor trusts to minimize income tax on trust assets. The panel will focus on the new tax regime where income tax planning is often more important than estate tax planning, detailing the difference...
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IRA and Qualified Retirement Plan Beneficiary Designations: Techniques for Estate Planners...
Identifying, Avoiding, and Correcting Designation Problems With Tax and Non-Tax Consequenc...
January 7, 2020 • CLE • CLE On-Demand, Download
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This CLE course will provide estate planning counsel and tax advisers with guidance on resolving beneficiary designation problems that plague IRAs and qualified plans held in trust. The panel will offer various options and approaches to mitigate resulting damage to correct trust structures and avoid...
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Allocation of Trust Distributable Net Income Between Trust and Multistate Beneficiaries
Overcoming Income Sourcing and Apportionment Challenges, DNI Calculations, Trust Income Re...
December 17, 2019 • CLE • CLE On-Demand, Download
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This CLE course will provide trust and estates counsel a thorough and practical guide into the challenges of allocating distributable net income (DNI) for complex trusts with income or beneficiaries in multiple states. The panel will discuss key tax rule challenges and considerations in trust docume...
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Inherited Retirement Benefits: Avoiding Pitfalls for Executors, Trustees and Beneficiaries
December 10, 2019 • CLE • CLE On-Demand, Download
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This CLE course will guide trust and estate counsel on the complexities of planning with inherited retirement benefits. The panel will discuss mechanisms to avoid pitfalls concerning inherited retirement benefits such as account titling, plan transfers, required distributions, basis reporting, speci...
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Restructuring Existing Trusts to Work Under New Tax Law
Key Tax Reform Provisions Affecting Trusts, QBI Thresholds, and Allocations; Managing the...
December 3, 2019 • CLE • CLE On-Demand, Download
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This CLE course will guide trust and estate counsel on key considerations in modifying and restructuring trusts in light of the new tax law. The panel will discuss the impact of tax reform on existing trusts, critical trust provisions, necessary changes to minimize tax liability, qualifying trusts f...
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Qualified Opportunity Zones: Trust and Estate Planning Considerations and Advanced Techniq...
Tax Issues, Planning With Expanded Exemptions, Deferral of Gain Through Reinvestment, Usin...
November 26, 2019 • CLE • CLE On-Demand, Download
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This CLE course will provide trust and estate counsel an in-depth analysis of planning techniques and opportunities with qualified opportunity zones (QOZs). The panel will discuss critical considerations for trust and estate planning with QOZs such as critical tax issues and methods to overcome them...
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Distribution Planning for IRA Beneficiary Trusts: Navigating RMD Rules to Maximize Stretch...
Avoiding Errors in Measuring Life Calculations, Using Payouts and Disclaimers, and Separat...
November 19, 2019 • CLE • CLE On-Demand, Download
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This CLE course will provide estate planning counsel and fiduciary tax advisers with practical guidance in navigating the rules governing distributions from IRAs where the beneficiary is a qualified trust. The panel will outline the required minimum distribution (RMD) rules for inherited IRAs, discu...
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Estate Planning With S Corp Trusts After Tax Reform: QSSTs, ESBTs, and the 20% QBI Deducti...
Navigating Tax Reform Changes and Pass-Through Income Deductions
November 5, 2019 • CLE • CLE On-Demand, Download
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This CLE course will provide estate planning counsel and advisers with a practical guide to the estate planning opportunities in using S corporation (S-corp) trusts particularly in light of the 20% pass-through Qualified Business Income (QBI) deduction for pass-through entities. The panelist will de...
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SCOTUS Kaestner Ruling on State Trust Income Taxation: Key Considerations for Trusts and E...
In-Depth Case Analysis, Income Tax Challenges for Nonresident Trusts, Planning Techniques
October 1, 2019 • CLE • CLE On-Demand, Download
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This CLE course will provide trust and estate counsel with a detailed analysis of the U.S. Supreme Court's ruling in North Carolina Dept. of Revenue v. Kaestner 1992 Family Trust and its impact on trusts and estate planning. The panel will discuss key points of interest in the Court's decision, allo...
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Fiduciary Income Taxation: Minimizing Taxes in Trust and Estate Administration
Section 645 Election, Withdrawal Powers Under Section 678, Special Planning With Existing...
September 24, 2019 • CLE • CLE On-Demand, Download
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This CLE course will provide practical guidance to estate planners and administrators on complex federal and state fiduciary tax issues. The panel will discuss income tax rules and tax traps faced by fiduciaries, methods in minimizing unexpected income tax liabilities, and offer techniques to ensure...
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Claims Against the Estate: Overcoming Distribution Challenges, Accounting Demands, and Cre...
Creditor Notice Requirements, Sale of Assets, Liens Against the Estate
September 10, 2019 • CLE • CLE On-Demand, Download
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This CLE course will guide estates counsel, trustees, and administrators on critical challenges in addressing claims in estate administration. The panel will discuss legal challenges and considerations in defending against or disputing distributions and accounting of assets, debts and managing credi...
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Estate Planning for Wealthy Clients After Tax Reform: Basis Adjustments, State Tax Issues,...
August 29, 2019 • CLE • CLE On-Demand, Download
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This CLE course will provide estate and tax counsel guidance on advanced planning techniques for wealthy individuals and families. The panel will dig deep with an analysis of mechanisms and critical considerations for basis adjustments, avoiding state inheritance tax issues, upstream gifts, reassess...
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Captive Insurance: Business, Estate Planning, and Asset Protection Considerations
Best Practices for the Creation and Utilization of an 831(b) Alternative Structure
August 6, 2019 • CLE • CLE On-Demand, Download
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This CLE course will prepare estate planning counsel to leverage tax and asset protection benefits for clients by using captive insurance companies or a private insurance model. Our expert panel will provide best practices that are within IRS guidelines and safe harbors for structure and implementat...
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Post-Mortem Estate Planning Techniques: Income Tax Planning and Estate Tax Considerations
Trust Planning, Modifications and Allocations Post-Tax Reform, Basis Adjustments, Distribu...
July 30, 2019 • CLE • CLE On-Demand, Download
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This CLE course will provide estate planning counsel with sophisticated methods for post-mortem estate planning, including trust modification and allocations and estate tax considerations. The panel will offer tools to help fiduciaries and trust administrators navigate post-mortem planning challenge...
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Marriage and Divorce in Estate Planning: Impact of Tax Reform, Planning Techniques for Cou...
Post-Divorce Treatment of Trusts, Tax Considerations in Negotiating Prenups and Divorce Se...
June 11, 2019 • CLE • CLE On-Demand, Download
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This CLE course will guide estate planners, tax counsel, and advisers on the complex tax challenges for estate planning when there is a marriage or divorce. The panel will discuss a variety of tax consequences, the impact of tax reform, post-divorce treatment of trusts, and tax considerations in neg...
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Avoiding Foreign Trust Throwback Tax on Distributions to U.S. Beneficiaries From Undistrib...
DNI and UNI Rules, Structuring Foreign Subtrusts, and Strategies to Defer Accumulation Tax
June 4, 2019 • CLE • CLE On-Demand, Download
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This CLE course will provide estate planners and fiduciary advisers with a practical guide to navigating "the throwback tax" on distributions from foreign trusts to U.S. beneficiaries. The panel will define undistributed net income (UNI), detail the reclassification process, and offer specifics on a...
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Estate Planning for Social Media Influencers: Identifying Assets, Tax Issues, Estate Admin...
Choice of Entity, Selling Off Assets, Receipt of Gifted Products, Structuring Investments...
May 28, 2019 • CLE • CLE On-Demand, Download
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This CLE course will provide estate planning attorneys and advisers with a detailed analysis of estate planning techniques for digital influencers. The panel will discuss the unique and complex estate planning challenges presented by influencers, including domicile planning with rights of publicity,...
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Business Succession Planning: Estate Planning Vehicles, Common Issues, Best Practices
May 21, 2019 • CLE • CLE On-Demand, Download
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This CLE course will provide counsel in developing and implementing such a process and an appropriate succession plan. The panel will discuss how to build a business case and address other needs to help create a successful succession plan and process.
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Charitable Gift Agreements: Restrictions, Naming Rights, Enforcement and Ensuring Deductib...
May 7, 2019 • CLE • CLE On-Demand, Download
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This CLE course will provide estate planning counsel and advisers guidance on avoiding legal ramifications in the negotiation and drafting of charitable gift agreements. The panel will discuss critical developments in charitable giving in estate planning, offer real-life examples of the consequences...
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Estate Planning With Bitcoin and Cryptocurrency: Structuring Transactions, Tax and Non-Tax...
April 30, 2019 • CLE • CLE On-Demand, Download
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This CLE course will guide counsel on critical considerations for estate planning with bitcoin and other cryptocurrency assets. The panel will discuss the impact of bitcoin and cryptocurrency on estate planning, key tax regulations on crypto-assets impacting estates, and explore effective transactio...
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Estate Planning for Regulated Assets: Cryptocurrency, Digital and Other Unusual Assets
Fiduciary Responsibilities, Plan Considerations and Administration of Trusts Holding Regul...
March 19, 2019 • CLE • CLE On-Demand, Download
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This CLE course will guide estate planning counsel and advisers on challenges relating to the planning and administration of unique assets, specifically cryptocurrency and digital information. The panel will provide an analysis of the fiduciary responsibilities, legal obstacles, key plan considerati...
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Section 199A for Trusts and Estates: Planning Techniques for Counsel, Optimizing QBI Deduc...
March 12, 2019 • CLE • CLE On-Demand, Download
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This CLE course will provide counsel and advisers guidance on obstacles and planning mechanisms regarding the use of partnerships and LLCs with trusts and estate planning. The panel will explore the limitations of the 199A deduction, design techniques to optimize the deduction, use of multiple trust...
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Estate Planning and Life Insurance: Crafting Irrevocable Life Insurance Trusts Post-Tax Re...
ILITs for Tax Benefits, Navigating the Transfer for Value Rule and Addressing Beneficiary...
February 12, 2019 • CLE • CLE On-Demand, Download
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This CLE course will prepare estate planning counsel to overcome challenges in drafting irrevocable life insurance trusts (ILITs), offer approaches to navigate the application of the transfer for value rule and exceptions, and review the importance of addressing beneficiary designation issues.
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Estate Planning and Tax Reform: Wealth Transfer Structures Under the New Tax Law
February 5, 2019 • CLE • CLE On-Demand, Download
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This CLE course will provide estate planning counsel and advisers with a critical look at the practical impact of the newly enacted tax overhaul/reform legislation. The panel will detail specific provisions of the new law relevant to estate planning and offer concrete guidance for estate planners an...
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EU Succession Regulation: Estate Planning Risks and Opportunities for U.S. Taxpayers Ownin...
Brussels IV Habitual Residence Standard; Structuring Estate Documents to Incorporate Choic...
November 20, 2018 • CLE, CPE • CLE On-Demand, Download
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This CLE/CPE course will provide estate planning counsel with a thorough and practical guide to the implications of the European Union's (EU) Succession Regulation (Brussels IV) on U.S. taxpayers owning assets in EU member states. The panel will discuss the default "law of habitual residence" and de...
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Structuring and Operating Family Limited Partnerships: Asset Protection and Income Tax Red...
Shifting Income Tax Burden to Lower-Taxed Family Member Partners, Application of Section 1...
August 28, 2018 • CLE, CPE, EA • CLE On-Demand, Download
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This course will provide tax advisers with a practical guide to structuring and operate Family Limited Partnerships (FLP) in light of the withdrawal of the proposed Section 2704 valuation regulations and the new tax reform bill. The panel will discuss the income tax and asset protection benefits of...
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GST Trust Administration Challenges: Post Mortem Strategies to Minimize Generation Skippin...
Changing Exemption Allocations, Severing GST Trusts, Investment Strategies in Exempt and N...
August 22, 2018 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE course will provide estate planning counsel and fiduciaries with a practical guide to meeting the challenges of administering a generation-skipping transfer trust. The panel will discuss critical issues related to calculating the generation-skipping transfer tax inclusion ratio and thos...
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Anticipating Challenges in Estate Plans
Identifying High-Risk Client Scenarios, Using In Terrorem and Arbitration Clauses, Documen...
June 13, 2018 • CLE • CLE On-Demand, Download
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This CLE course will provide estate planning counsel and advisers with a practical guide to structuring an estate plan in anticipation of potential challenges. The panel will discuss risk factors in identifying problematic beneficiaries as well as trust provisions, and will outline specific steps an...
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Modifying Irrevocable Trusts: Changing the Unchangeable?
Navigating Modification Methods, Governing Law, Consent Requirements, and Tax Consideratio...
June 6, 2018 • CLE • CLE On-Demand, Download
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This CLE course will provide estate planning counsel with practical techniques to modify an irrevocable trust. The panel will describe the various modification methods, including decanting, construction, reformation, division and amendment. The program will also address potential state law issues an...
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Estate Planning and New IRS Centralized Partnership Audit Rules: Impact on Trusts Holding...
Opt-Out Provisions and Limitations, Designating Partnership Representative, and Alternativ...
May 30, 2018 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE course will guide estate planning counsel and trust advisers through the impact of the new partnership audit rules on estates and trusts holding partnership interests. The panel will describe the partnership audit rules, discuss the provisions in the regulations that disallow partnershi...
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Trustee Removal Actions: Drafting Trust Provisions to Define and Limit Power to Remove Tru...
May 16, 2018 • CLE • CLE On-Demand, Download
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This CLE course will provide estate planning counsel and fiduciary advisers with a thorough, practical guide to the process and challenges of removing a trustee from an irrevocable trust. The panel will discuss structuring considerations for trust drafters to outline the circumstances under which a...
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Structuring Directed Trust Provisions: Granting Powers to Non-Trustees Under Uniform Direc...
Bifurcating Trust Duties, Applying Fiduciary Rules to Trust Directors, Protecting Benefici...
May 8, 2018 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE course will provide estate planning counsel and advisers with a practical guide to structuring special or "directed" trusts that grant power over a trust to a person who is not a trustee. The panel will discuss the specific challenges and opportunities in assigning duties between direct...
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Estate Planning for Creators of Intellectual Property
Valuation of IP, Discounting of Royalty Streams, Drafting Bequests and Structuring Trusts
May 2, 2018 • CLE • CLE On-Demand, Download
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This CLE course will provide estate planners with a comprehensive guide to the unique planning needs of artists, authors and other creators of intellectual property. The panel will discuss the valuation of copyrights, trademarks, service marks and patents, as well as discounting of royalty streams a...
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Cross-Border Estate Planning After Tax Reform: New Opportunities and Obligations
Expanded Definitions of U.S. Shareholders, Deemed Repatriation for Trust Holdings, Restruc...
April 25, 2018 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE program will provide estate planning counsel with a critical early look at the international implications of the new U.S. tax reform law on clients with cross-border assets and tax residence. The panel will offer guidance on examining and restructuring estate and trust documents for U.S...
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Structuring Sprinkle Trusts to Minimize Income Tax Consequences to Trust and Beneficiaries
Discretionary Distribution Strategies to Reduce Income Tax and Avoid Challenges to Trustee...
March 22, 2018 • CLE, CPE • CLE On-Demand, Download
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This CLE/CPE course will provide estate planning counsel with guidance for designing income tax minimization strategies using sprinkle/spray trusts and other distribution mechanisms to shift tax burdens from higher to lower taxed beneficiaries. The panel will go beyond the basics to demonstrate stru...
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Grantor Retained Annuity Trusts: Tax-Efficient Estate Planning Techniques
Leveraging GRATs to Preserve and Transfer Assets
March 14, 2018 • CLE • CLE On-Demand, Download
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This CLE course will prepare estate planning attorneys to identify estate planning opportunities in grantor retained annuity trusts (GRATs). The panel will outline how to structure GRATs and teach skills for evaluating various tax impacts of GRATs as tax and investment planning vehicles.
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529 Plans in Estate Planning After Tax Reform: Qualified Expenses, Education Trusts and Di...
February 28, 2018 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE course will provide estate planning counsel with an updated guide to the estate planning opportunities found in Sec. 529 college savings plans in light of tax reform provisions which have expanded the scope of expenditures eligible under the plan. The panel will detail the specific chan...
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Grantor Trusts After Divorce: Tax Reform, Fiduciary Challenges, and Minimizing Tax for Tru...
Gift Tax Exemption on Divorce Transfers, Grantor Trust Rules, Gift-Splitting and Income Ta...
February 14, 2018 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE course will provide estate planners and fiduciary advisers with a practical, post-tax reform, guide to administering a grantor trust after the grantor's divorce. The panel will describe adverse income tax consequences due to inadequate drafting of the trust, detail corrections and criti...
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Avoiding Crummey Power Mistakes in Drafting Trust Documents
Protecting Against IRS Challenges to Gifts to Irrevocable Trusts
January 31, 2018 • CLE, CPE • CLE On-Demand, Download
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This CLE/CPE course will provide counsel with a detailed review of best practices in drafting and maintaining Crummey provisions in trust documents. The panel will discuss the key language that must be included in all trusts that utilize Crummey "present interest" withdrawal provisions to qualify fo...
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Trust and Probate Challenges: Minimizing and Litigating Claims of Undue Influence, Fraud,...
Overcoming Evidentiary Hurdles With Medical Records, Documentation, Experts and Other Witn...
January 18, 2018 • CLE • CLE On-Demand, Download
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This CLE course will prepare estate planning counsel to litigate challenges to the will or trust documents. Our panelists will discuss the substantive bases for challenging wills and trusts, differing procedural requirements, and handling difficult evidentiary issues.
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IRC 645 Election: Estate Planning for Qualified Revocable Trusts in Taxable Estates
Deferral Opportunities, Active Participation Rules and Separate Share Rule Considerations
January 16, 2018 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE course will provide estate planning counsel and advisers with a comprehensive guide to the tax planning opportunities and hazards with making a Section 645 election to treat qualified revocable trusts (QRTs) as estates. The panel will discuss the advantages of electing estate treatment...
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GST Inclusion Ratios and Applicable Fractions for Estate Planners: Rules, Exceptions and T...
November 7, 2017 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE course will provide estate planning counsel and advisers with a thorough and practical exploration to the computation of the generation-skipping transfer tax inclusion ratio. Inadvertent seemed allocations can cause a Trust to stray from the ideal of an inclusion ratio of zero or one. Under...
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Mitigating Successor Trustee Liability for Prior Fiduciary Breach: Trust Structure and Adm...
October 31, 2017 • CLE • CLE On-Demand, Download
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This CLE course will provide estate planning counsel and fiduciary advisers with a thorough and practical guide to protecting successor trustees from liability for breach of fiduciary duty by a preceding trustee or executor. The panel will describe the general rules binding successor trustees and de...
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Trusts Serving as Grantors to Other Trusts: Drafting Multi-Trust Structures for Optimal Ta...
Essential language in Grantor and Grantee Trusts
October 3, 2017 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE course will provide estate planners with a practical guide to the tax consequences of structuring trusts that own other trusts. The panel will discuss critical drafting language in both the grantor and grantee trust, and outline potential tax saving opportunities and risks in multi-trus...
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Separate Share Rule Considerations in Structuring IRA Trusts
Ensuring Beneficial "Stretch" Treatment for Beneficiaries of IRA See-Through Trusts Throug...
August 29, 2017 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE course will provide estate planning counsel with a thorough and practical guide to the separate share rule requirements and calculations as they apply to IRA beneficiary trusts. The panel will detail the specific requirements for designating separate shares in trust documents, outline v...
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Advanced Estate Plan Challenges for Second Marriages: QTIPs, Unitrusts, Disclaimers and Mo...
August 15, 2017 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE course will provide estate planning counsel with a deep and practical guide to estate planning challenges involved in second (or subsequent) marriages. The panel will offer specific guidance on structuring spousal trusts, ensuring premarital and joint property is titled to avoid probate...
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Structuring QDOTs for Non-Citizen and Nonresident Spouses: Deferring Tax Through Qualified...
Overcoming Unfavorable Exemption Rules for Non-U.S. Spouses, Utilizing Portability, and Ma...
May 9, 2017 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE course will provide estate planning counsel advisers with a thorough and practical guide to the rules and structuring considerations to drafting qualified domestic trusts (QDOTs) for U.S. taxpayers with nonresident alien ("NRA") spouses. The panel will offer specific guidance on when to...
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Structuring Trust Powers of Appointment for Tax Minimization and Asset Protection
Utilizing Optimal Basis Increase Trusts, Navigating the Uniform Power of Appointment Act,...
April 27, 2017 • CLE • CLE On-Demand, Download
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This CLE course will provide estate planning counsel with a thorough and practical guide to structuring powers of appointment and their exercise in trust documents and wills. The panel will go beyond the basics to offer specific drafting tools to ensure that powers of appointment do not result in in...
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Revocable Grantor Trusts and IDGTs After the Death of the Trustor: Avoiding Gain Triggers,...
Structuring Trust Documents to Avoid Post-Mortem Income Tax Issues
February 14, 2017 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE course will provide estate planners with a comprehensive and practical guide to navigating the proper tax treatment and fiduciary requirements for defective trusts upon the death of the trustor. The panel will discuss income allocation rules, post-mortem asset transfer strategies, and t...
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Massive Estate Planning Changes for 2016 and Beyond: Meeting New IRS Basis Consistency Req...
Ensuring Current and Future Estate Plans and Trusts Withstand Stringent New IRS Rules and...
November 9, 2016 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE course will provide estate planners with a recap of 2016 developments pertaining to estate planning, and will offer detailed suggestions on year-end considerations that planners should be aware of in reviewing existing estates and trusts. The panel will discuss the impact of several key...
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Offshore Asset Protection Trusts: Structuring Foreign Trusts as Part of an Integrated Esta...
Underlying Concepts, Selecting Situs and Trustee, Arbitraging Competing Legal Systems, Det...
October 25, 2016 • CLE • CLE On-Demand, Download
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This CLE course will provide estate planners with a comprehensive guide to drafting offshore asset protection trusts as part of an integrated estate plan. Barry Engel will discuss the key practical concerns of structuring offshore trusts, such as choice of trust situs, powers that rest with the trus...
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Navigating the New Section 2704 Discount Valuation and Transfer Regulations: What Estate P...
October 11, 2016 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE course will provide estate planners and counsel with a critical first look at the newly proposed regulations under Section 2704. The panel will detail the contents of the new regulations, describe the likely impact of the change in valuation discount techniques, and offer practical guid...
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Structuring Split-Dollar Life Insurance Arrangements After Morrissette: Leveraging the Eco...
September 20, 2016 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE course will provide estate planners and advisers with a thorough and practical guide to the use of split-dollar life insurance arrangements in the aftermath of the landmark U.S. Tax Court holding in the Morrissette case. The panel will offer specific guidance on drafting split-dollar ag...
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Structuring GRATs: Maximizing Estate Freeze Benefits, Avoiding Costly Errors With Specific...
September 6, 2016 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE course will offer a comprehensive and practical guide to the structuring of Grantor Retained Annuity Trusts (GRATs). The panel will go beyond the basics to provide specific drafting tools to avoid potentially costly mistakes and maximize the estate freeze benefits of GRATs. The panel wi...
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Springing the Delaware Tax Trap: Drafting Limited Powers of Appointment to Increase Asset...
June 28, 2016 • CLE, CPE, EA • CLE On-Demand, Download
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This course will provide estate planners and advisers with a thorough and practical guide to utilizing the Delaware Tax Trap technique to increase asset basis and minimize income tax. The panel will offer guidance on drafting the powers of appointment needed to construct the trap, and discuss circum...
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High-Balance IRAs: Estate and Income Tax Planning Strategies
Navigating the Unique Challenges of Large IRAs, Avoiding Double Taxation and Protecting IR...
February 24, 2016 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE course will provide estate planners with a deep dive into the planning challenges and opportunities that arise for clients with very high balance IRAs. The panel will discuss the specific issues with large IRAs, outline strategies for overall tax minimization and present options for pos...
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Social Security Claiming Strategies for Estate Planners: Updated for the 2015 Bipartisan B...
Maximizing Benefits and Optimizing Lifetime Income
December 17, 2015 • CLE • CLE On-Demand, Download
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This CLE course will help estate planners and advisers develop Social Security benefit claiming strategies for clients nearing retirement age. At least 10,000 people each day become eligible for Social Security benefits. Your clients will look to you for answers--are you prepared or will they find a...
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Selecting Trustees and Structuring Trustee Powers: Guidance for Estate Planners on Tax and...
December 3, 2015 • CLE, CPE • CLE On-Demand, Download
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This CLE/CPE course will explain key tax and non-tax issues estate planning counsel must consider in advising clients on trustee selection. The panel will review the trustee's legal and fiduciary duties, explore the optimal qualities a trustee should possess, and discuss the estate, gift and income...
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Early Termination of Charitable Remainder Trusts: Tax Consequences and Planning Opportunit...
Drafting Provisions That Allow Termination; Navigating Methods of Termination, State Law C...
November 23, 2015 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE course will provide tax counsel and advisers with a detailed and practical guide to the early termination of charitable remainder trusts (CRTs). The panel will discuss the reasons for terminating a CRT early, drafting questions and provisions that allow for early termination of a CRT, m...
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Estate Planning With Disregarded Entities: Single-Member LLCs and Qualified Subchapter S C...
October 21, 2015 • CLE • CLE On-Demand, Download
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This CLE course will provide estate planning counsel with an understanding of the advantages and disadvantages of disregarded entities in estate planning. The panel will outline tax savings and asset protection benefits, explain practical structuring techniques, and discuss tax treatment and potenti...
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Estate Planning With Marital Trusts Post-ATRA: Optimizing Basis Step-Up and Leveraging AB...
September 30, 2015 • CLE, CPE • CLE On-Demand, Download
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This CLE/CPE course will provide estate planning counsel with strategies for using marital trusts to maximize tax benefits, as well as to control and protect assets. The panel will discuss the use of AB trusts post-ATRA and explain how to structure trusts to maximize estate and income tax benefits a...
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FATCA, Foreign Trusts and Estate Planning: Navigating Complex Reporting and Withholding Re...
September 22, 2015 • CLE, CPE • CLE On-Demand, Download
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This CLE/CPE course will provide estate planning counsel with guidance on complying with the reporting and withholding provisions of the Foreign Account Tax Compliance Act (FATCA). The panel will review the FATCA provisions applicable to foreign trusts, explain the classification of foreign trusts a...
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Estate Planning With Section 1031 Exchanges: Structuring Like-Kind Exchanges of Investment...
Complying with Complex IRS Requirements to Achieve Short- and Long-Term Tax Savings
September 1, 2015 • CLE, CPE • CLE On-Demand, Download
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This CLE/CPE course will guide estate planning counsel through structuring IRC 1031 exchanges that allow clients to defer paying capital gains tax on the sale of investment property. The panel will explore opportunities for taking advantage of this under-utilized planning strategy and outline the my...
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NING and DING Trusts in Estate Planning: Designing ING Trusts to Avoid State Income Tax an...
Effective Drafting of Incomplete Gift Non-Grantor Trusts, Jurisdictional Differences, IRS...
August 11, 2015 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE course will guide estate planning counsel on the use of NING and DING trusts to reduce or avoid state income taxes. The panel will discuss the implications of IRS private letter rulings (PLRs) and the differences among jurisdictions which allow for incomplete gift non-grantor trusts.
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Estate Planning Strategies for Minimizing the Net Investment Income Tax on Trusts and Esta...
Reducing NIIT Through Distribution of Investment Income, Investment Allocation, Use of Gra...
July 22, 2015 • CLE, CPE • CLE On-Demand, Download
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This CLE course will provide guidance to estate planning counsel on strategies for eliminating or reducing the 3.8% net investment income tax (NIIT) on estates and trusts. The panel will discuss planning techniques that benefit both trusts and their beneficiaries, including options for distributing...
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Intra-Family Transactions in Estate Planning: Structuring Loans and Self-Cancelling Instal...
Strategies to Minimize the Gift Tax and Avoid Inclusion in the Gross Estate
June 23, 2015 • CLE • CLE On-Demand, Download
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This CLE course will guide estate planning counsel in the use of intra-family transactions for wealth shifting and preservation. Attendees will learn techniques and approaches to minimize gift tax consequences and avoid inclusion in the gross estate.
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Trust Protectors in Estate Planning: Benefits and Legal Risks
Evaluating the Use, Selection, and Powers of Trust Protectors in States With and Without T...
June 9, 2015 • CLE • CLE On-Demand, Download
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This CLE course will provide estate planning practitioners with a review of the benefits and risks of incorporating trust protectors and directing parties into estate plans. The panel will discuss how counsel can use trust protectors, drafting considerations, powers and duties, and jurisdictional di...
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Estate Planning and the Fiduciary Exception to Attorney-Client Privilege
Protecting Estate Counsel's Advice to Trustees Amid Conflicting Court Rulings
May 26, 2015 • CLE • CLE On-Demand, Download
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This CLE course will provide guidance to estate planning counsel on whether and to what extent the fiduciary exception to attorney-client privilege applies to their communications with trustees. The panel will examine recent court rulings on the fiduciary exception and explain best practices for pre...
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Estate Planning and Rules for Minimum Distributions From Retirement Plans and IRAs
Navigating Rules for Different Retirement Accounts, Computing Required Distributions, and...
April 28, 2015 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE course will guide estate planning counsel in navigating the complexities involved in minimum distribution rules from retirement plans and IRAs. Attendees will learn how to compute required distributions, and navigate lifetime rules and post-death options for beneficiaries.
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Income Tax Basis in Estate Planning: Maximizing Advanced Techniques to Avoid Income Tax on...
Implementing Double Basis and Estate Trust Strategies; Overcoming Basis Issues With Giftin...
April 21, 2015 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE course will provide estate planners and tax professionals with best practices for minimizing income taxes on inherited assets by leveraging the opportunities available to spouses.
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Structuring Joint Exempt Step-Up Trusts: Evolving Tool to Maximize Step Up in Basis
Leveraging Opportunities, Navigating Complexities, and Preserving the Estate Tax Exemption...
March 24, 2015 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE course will prepare estate planning counsel to use an estate planning tool specifically for estate tax exemption and income tax basis step-up preservation. Our experienced panelists will outline practical drafting techniques and explain ambiguities and risks in taking advantage of stepp...
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Lifetime Gifting in Estate Planning: Leveraging QTIP Trusts, QPRTs, SLATs
March 11, 2015 • CLE, CPE • CLE On-Demand, Download
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This CLE/CPE course will guide estate planning counsel in the use of lifetime gifts in a high exemption environment. Attendees will learn how to leverage various types of trusts that effectuate gifting goals while maximizing tax efficiency.
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Retirement Benefits in the Non-Taxable Estate: Maximizing Tax-Deferred Advantages
Estate Planning for Pension and 401Ks, IRAs/Roth IRAs, Beneficiary Designations, and Post-...
February 24, 2015 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE course will discuss planning for the disposition of retirement benefits for estates below the threshold for filing a federal estate tax return. The program will look at retirement plan differences, beneficiary designations, and post-mortem planning.
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Tax Apportionment in Estate Planning: Drafting Clauses to Preserve Dispositive Provisions
Navigating Techniques for Estate, Gift, Income, Generation Skipping Taxes and Retirement A...
January 20, 2015 • CLE, CPE, EA • CLE On-Demand, Download
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This program is included with the
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This CLE course will prepare estate planning counsel to draft tax apportionment clauses that preserve dispositive provisions in the client's estate plan. Our experienced panelists will outline specific techniques for designing apportionment clauses within all tax frameworks and for retirement assets...
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Leveraging the GST Exemption: An Alternative to Portability Planning
A Roadmap for Maximizing the Generation-Skipping Transfer Exemption
December 2, 2014 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE course will discuss the use of the generation-skipping transfer (GST) exemption as an alternative to portability planning. The program will look at the history of the GST exemption, the advent of portability in estate tax planning, and best practices for leveraging a client's GST exemption.
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Split Dollar Arrangements: Leveraging Gift, Estate and Income Tax Benefits
Choosing the Appropriate Taxation Method and Policy, Structuring the Agreement, and Creati...
November 11, 2014 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE/CPE course will guide estate planning counsel in effectively using split-dollar arrangements to provide flexibility for clients. Our distinguished panelists will offer a detailed review of appropriate tax methods and policies, techniques for structuring the agreement, and special considerat...
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Portability in Estate Planning: Alternative Strategy for Maximizing Tax Benefits
Evaluating Advantages of Portability vs. Traditional Bypass Trusts
October 14, 2014 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE course will offer tax advisors, and estate and trust law attorneys best practices for using portability in estate planning as a significant tax saving tool for clients going forward. The panel will outline election timing, language drafting in estate planning documents, and how trust planni...
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Buy-Sell Agreements in Estate Planning: Overcoming Suitability, Tax, Valuation and Funding...
August 19, 2014 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE course will educate estate planning counsel on creating and implementing one of the most powerful tools in business succession--the buy-sell agreement. Our experienced panel of estate planning counsel will offer structuring techniques with regard to tax, valuation, funding issues and more.
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Drafting Estate Defective Trusts: Income Reallocation, Basis Step-Up, Appreciation, Gift a...
August 12, 2014 • CLE, CPE, EA • CLE On-Demand, Download
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This CLE course will educate estate planning counsel and tax advisors on the utilization of estate defective trusts (EDTs) in a new, income tax planning focused environment. Our panel will discuss drafting provisions to maximize tax benefits, among others.
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Advanced Portability Strategies in Estate Planning: Navigating Asset Composition, Decoupli...
June 10, 2014 • CLE • CLE On-Demand, Download
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This CLE course will provide estate planning counsel with guidance on avoiding pitfalls in portability planning. Attendees will learn planning techniques to navigate asset composition, decoupling, GST exemption issues and more.
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Estate Planning for Digital Assets 2014: Identification, Access and Ownership Challenges
Succession Plan Strategies for Internet and Computer Files, Social Media, and Electronic A...
May 13, 2014 • CLE • CLE On-Demand, Download
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This CLE course will provide guidance to develop a comprehensive estate and succession plan encompassing digital assets. The panel will discuss issues particular to this unique class of property, offer estate planning and administration options, and explore current and future trends in this area.
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IRA Beneficiary Trusts and Post-Death Administration: Strategies and Tools for Implementat...
Navigating RMD Issues, Income Tax and Asset Protection Elections, Establishing Sub-Share T...
March 26, 2014 • CLE • CLE On-Demand, Download
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This CLE course will focus on best practices in administering IRA beneficiary trusts. The panel will discuss ways to measure lives for required minimum distributions (RMDs), coordinate with trustees regarding estate tax related issues and with IRA custodians for payout of RMDs, establish beneficiary...
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Drafting Irrevocable Silent Trusts: Preserving Privacy of Trust Assets from Spendthrift Be...
Balancing Fiduciary Duties, Selecting Trust Situs and Type, Protecting Trust Assets, and M...
February 25, 2014 • CLE • CLE On-Demand, Download
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This CLE course will educate estate planning counsel on structuring irrevocable silent trusts. You will hear from experienced panelists as they discuss types of silent trusts, trust situs and the delicate balance between secrecy and fiduciary duties to the beneficiaries of the trust.
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Irrevocable Life Insurance Trust Strategies Post-ATRA: Maximizing Tax and Non-Tax Benefits
Forming, Funding and Administering ILITs or Unwinding Unnecessary Trusts
February 18, 2014 • CLE • CLE On-Demand, Download
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This CLE course will educate estate planning counsel on leveraging irrevocable life insurance trusts (ILITs) in the modern estate plan. Our experienced panelists will outline the tax and non-tax benefits of--and options for--unwinding ILITs.
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Estate Planning Update for 2014
Leveraging ATRA for Asset Protection Planning and Gifting Opportunities
January 28, 2014 • CLE, CPE • CLE On-Demand, Download
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This CLE course will discuss the impact ATRA has had on estate planning strategies during its first year. The panel will explain how the higher exemption gives estate planners an array of new tools and approaches and a new primary focus on asset protection planning rather than estate tax reduction.
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Post-Mortem Estate Planning Complexities
Strategies for Leveraging Changes in Circumstance and Correcting Costly Omissions in the D...
December 10, 2013 • CLE • Download
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This CLE course will expand estate planning counsel's knowledge of post-mortem planning issues and techniques to allow for the smooth transition of assets to intended beneficiaries. Our experienced panelists will discuss the required filings, review tax issues related to federal and state estate tax...
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$5.25 Million Estate Tax Exemption: Maximizing New Planning Opportunities
Unwinding Prior Complicated Structures, Emphasizing State Estate Tax, Intergenerational an...
November 19, 2013 • CLE, CPE • CLE On-Demand, Download
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This CLE course will guide estate planning attorneys in identifying and leveraging opportunities to maximize the permanent $5.25 million exemption. The panel will offer specific planning options for clients who no longer require federal estate tax avoidance strategies.
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Marital Deduction Revocable Trusts: Funding Formulas to Minimize Tax and Maximize Spousal...
Selecting, Structuring, and Applying Pecuniary Marital, Non-Marital and Fractional Share F...
October 2, 2013 • CLE, CPE • CLE On-Demand, Download
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This program is included with the
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This CLE course will provide estate planning counsel with best practices for drafting marital deduction funding formulas for revocable trusts, including selecting which formula to apply. The panel will also explain valuation issues and tax implications.
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Trust Structuring After the American Taxpayer Relief Act
Minimizing Net Investment Income, AMT and Capital Gains Taxes and Determining Investments
September 18, 2013 • CLE • CLE On-Demand, Download
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This CLE course will prepare counsel to handle the myriad of tax rule changes under the American Taxpayer Relief Act (ATRA) that impact trusts. The panel will highlight trust planning implications in light of the higher tax rate, issues surrounding long-term capital gains and qualified dividends tax...
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Trust Situs for Dynasty Trusts and DAPTs: Key Differences Among Top-Tier States
Selecting the Best Situs Among Nevada, Delaware, Alaska, South Dakota, Ohio, Tennessee and...
August 8, 2013 • CLE • CLE On-Demand, Download
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This CLE course will provide counsel with an understanding of the key differences and variables among leading dynasty trust and domestic asset protection trust (DAPT) jurisdictions. The panel will outline what to consider when advising clients on the most appropriate jurisdiction in which to domicil...
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Incomplete Gift Non-Grantor Trusts: Latest Developments and Private Letter Rulings
Leveraging DINGs Into NINGs for Savings in High State Tax Rate Jurisdictions
July 24, 2013 • CLE, CPE • CLE On-Demand, Download
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This teleconference will focus on the benefits of NINGs as a state tax savings vehicle, and discuss the implications of the recent private letter rulings (PLR), how they differ from DINGs, and navigating the differences between jurisdictions which allow for incomplete gift non-grantor trusts.
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Estate Planning for Same-Sex Married and Unmarried Couples: Latest Developments
Optimizing Estate, Tax and Family Planning Opportunities in Recognition and Non-Recognitio...
July 9, 2013 • CLE • CLE On-Demand, Download
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This CLE course will provide estate planning counsel with a review of divergent state and federal laws on recognition of married and unmarried same-sex couples. The panel will discuss the impact of recent court decisions, outline best practices for drafting key documents, and explore opportunities f...
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Domestic Asset Protection Trusts: Key Strategies for 2013
Leveraging DAPTs, Combining with Double LLCs, Navigating Jurisdictional Differences, and U...
May 29, 2013 • CLE • CLE On-Demand, Download
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This CLE course will provide estate planning counsel a review of the benefits of domestic asset protection trusts (DAPTs) as an asset protection vehicle. The panel will discuss combining DAPTs with two LLCs, navigate the differences between jurisdictions, identify Tier 1 DAPT states, and analyze the...
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Estate Tax Returns: Key Concepts for Estate Planning Counsel
Identifying Taxable Assets and Leveraging Available Deductions and Major Elections
May 22, 2013 • CLE • CLE On-Demand, Download
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This CLE course will provide estate planning attorneys with a working understanding of how the estate tax works and proper reporting. Our speaker will offer guidance on assets subject to tax, deductions available and major elections.
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Intentionally Defective Grantor Trusts
Funding and Structuring Sales to Transfer Assets, Retain Control and Reduce Estate Taxes
March 6, 2013 • CLE • CLE On-Demand, Download
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This CLE course will prepare estate planning practitioners to identify and effectively create estate planning opportunities through IDGTs and explain why some of those opportunities may soon vanish. The panel will outline how to structure IDGTs with an emphasis on the key steps in the planning and d...
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Estate Planning for the Family-Owned Business
Effective Strategies for Business Transfer Through Inheritance, Gift or Sale
November 27, 2012 • CLE • CLE On-Demand, Download
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This CLE course will address lifetime transfers of business ownership using key estate planning tools and concepts. The panel will discuss asset protection planning, transfer of business ownership interests to family members; and estate tax minimization that allows the owner to maintain control of t...
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Estate Planning Using LLCs and Limited Partnerships
Achieving Estate Tax Savings Through Valuation Discounts, Protecting Against Creditor Clai...
October 11, 2012 • CLE • CLE On-Demand, Download
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This CLE course will provide estate planning counsel with a review of creditor protection and estate tax savings through valuation discounts. The panel will emphasize using charging orders to protect the assets in the business entity and discuss ways to achieve the largest valuation discount availab...
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Captive Insurance Companies in Estate Planning: A Profit Maximization and Risk Reduction T...
Leveraging the Benefits for Asset Protection, Wealth Transfer and Retention, and Tax Minim...
September 13, 2012 • CLE • CLE On-Demand, Download
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This CLE course will prepare counsel to evaluate the appropriateness of establishing a captive insurance company risk management program for clients. The discussion will include (1) an introduction to captives and how they are formed, (2) suggestions for when the implementation of a captive might be...
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Gifting Opportunities in 2012 — Before It's Too Late!
Leveraging the 2012 Tax Exemptions Through FLPs, FLLCs and GRATs, and Gifting Other Equity...
September 6, 2012 • CLE • CLE On-Demand, Download
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This CLE course will identify and outline 2012 tax planning opportunities: wealth transfer strategies related to closely owned family businesses, real estate, privately held stock and related assets, and using life insurance, FLPs, FLLCs, GRATs and dynasty trusts to achieve estate, gift and generati...
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Estate Administration: Opening and Closing the Estate and Resolving Related Issues
Managing Fiduciary Powers and Duties, Distribution of Assets, Claims Against the Estate, a...
August 14, 2012 • CLE • CLE On-Demand, Download
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This CLE course will provide estate planning counsel with a review of issues involved in estate administration. The panel will outline best practices for managing jurisdiction and venue; opening the estate; distributing assets; dealing with claims against the estate, tax and valuation issues; and cl...
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Estate Tax Planning Opportunities in 2012
Maximizing Benefits Under Current Gift and Estate Tax Law: Portability, Lifetime Exemption...
August 1, 2012 • CLE • CLE On-Demand, Download
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This CLE course will prepare estate planning attorneys to identify estate planning opportunities under the current estate and gift tax law. The panel will outline portability issues, ways to take advantage of the current lifetime gift/estate tax exemption, and other planning considerations.
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Generation-Skipping Trusts in Estate Planning
Crafting Dynasty Trusts for Tax Savings, Providing Income to Future Family Generations and...
June 19, 2012 • CLE • CLE On-Demand, Download
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This CLE course will prepare estate planning attorneys to identify estate planning opportunities associated with generation-skipping trusts. The panel will outline the asset protection and tax savings benefits, how to structure and fund the trust, and identify provisions to consider.
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Leveraging Special Needs Trusts to Obtain Public Benefits
Crafting First Party, Third Party, and Pooled Special Needs Trusts
May 15, 2012 • CLE • CLE On-Demand, Download
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This CLE course will provide estate planning attorneys with a practical guide to selecting the appropriate type of special needs trust (SNT) and structuring the SNT to avoid jeopardizing public benefit eligibility. The panel will highlight key issues to consider in the administration of these trusts...
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Estate Planning for Medicaid and VA Benefits
Maximizing Benefits Through Succession Plan Strategies
May 2, 2012 • CLE • CLE On-Demand, Download
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This CLE course will provide estate planning counsel with a review of veterans benefits eligibility requirements in conjunction with Medicaid eligibility requirements. The panel will offer best practices for meeting the eligibility requirements of both while protecting clients' assets.
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Directed Trusts
Structuring Trusts, Bifurcating Functions and Converting Existing Trusts Into Directed Tru...
March 27, 2012 • CLE • CLE On-Demand, Download
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This CLE course will prepare estate planning counsel to identify opportunities for directed trusts from the perspective of the estate planning attorney and trustee. The panel will outline ways to structure and craft directed trusts, bifurcate functions and convert an existing trust to a directed tru...
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Trust Administration: Challenges and Best Practices
Managing Fiduciary Powers and Duties; Controlling, Protecting and Distributing Trust Asset...
February 7, 2012 • CLE • CLE On-Demand, Download
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This CLE course will prepare trust and estate practitioners to overcome common challenges in trust administration. The panel will identify best practices for managing trustee duties and powers, and drill down into controlling, protecting, dividing and distributing trust assets and disbursing fees an...
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Employee Stock Ownership Plans as a Business and Tax Planning Vehicle
Leveraging ESOPs for Business Succession and Estate and Retirement Planning
January 25, 2012 • CLE, CPE • CLE On-Demand, Download
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This teleconference will provide tax advisors with a review of the use of ESOPs for business succession, and estate and retirement planning purposes. The panel will discuss how to structure the ESOP and analyze tax consequences for the business owner, shareholders and employees.
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LLCs for Estate Planning, Asset Protection and Family Wealth Preservation
Best Practices for Family Wealth Transfer and Virtual Family Office Planning
December 7, 2011 • CLE • CLE On-Demand, Download
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This CLE course will prepare estate law attorneys to represent the interests of their clients when using LLCs. The panel will review when LLCs may be appropriate and highlight how to use LLCs for wealth transfer and asset protection, including a discussion of the virtual family office.
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Estate Planning for Retirement Assets: Taxation and Other Challenges
Maximizing Tax Benefits, Evaluating Beneficiary Designations, and Navigating Minimum Requi...
November 1, 2011 • CLE • CLE On-Demand, Download
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This CLE course will provide trust and estate attorneys and advisors with strategies for estate planning that involve retirement benefits. The panel will outline best practices to minimize tax impact and to make retirement assets payable to trusts.
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Estate Planning for the Family-Owned Business
Effective Strategies for Business Transfer Through Inheritance, Gift or Sale
June 28, 2011 • CLE • CLE On-Demand, Download
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This CLE course will prepare trust and estate attorneys to develop business succession strategies for family owned businesses. The panel will outline best practices for ownership transfer through inheritance, gift, sale or charitable gift.
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Leveraging Defined Value Clauses to Mitigate Estate and Gift Tax
Drafting Formula Clauses and Donee Selection Post-Petter
May 31, 2011 • CLE, CPE • CLE On-Demand, Download
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This CLE course will provide guidance on using defined-value clauses in estate planning, estate administration, and intra-family sales, offer examples of Petter -type clauses, analyze pros and cons of alternative recipients for excess value, and discuss strategies for dealing with risks of IRS chall...
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Estate Planning Tax Issues for 2011
Navigating the New Landscape for Estate, Gift and Generation Skipping Taxes
April 20, 2011 • CLE, CPE • CLE On-Demand, Download
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This teleconference will provide tax advisors with an analysis of the 2010 Tax Relief Act provisions relating to estate, gift and GST, explain their impact on estate planning strategies for 2011 and after, and offer best practices for leveraging the tax changes for estate planning.
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Estate Planning Asset Protection Strategies
Leveraging LLCs and Trusts to Protect Assets and Preserve Wealth
March 15, 2011 • CLE • CLE On-Demand, Download
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This teleconference will examine the use of LLCs, foreign trusts and domestic asset protection trusts to protect the assets of small or family businesses as well as individual investors. The panel will discuss the advantages and disadvantages of each entity and outline strategies to avoid pitfalls i...
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LLCs for Estate Planning and Asset Protection
Maximizing Tax Advantages for Donors and LLC Members and Shielding Assets From Creditors
October 21, 2010 • CLE, CPE • CLE On-Demand, Download
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This CLE course will prepare tax advisors to use LLCs for estate planning and asset protection for family businesses or high-net worth individuals and how to avoid the pitfalls in setting up the entity and transferring assets to the entity. The panel will also discuss recent developments for single...
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