$5.25 Million Estate Tax Exemption: Maximizing New Planning Opportunities
Unwinding Prior Complicated Structures, Emphasizing State Estate Tax, Intergenerational and Dynasty Trust Investment Planning
Recording of a 90-minute CLE/CPE webinar with Q&A
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.
Unwinding prior complicated structures
- Trend from revocable bypass trusts to simple wills
- Post-mortem techniques in the event the exemption changes in the future
Increase in emphasis on state estate tax planning
- Overview of states’ trend of lower estate tax exemption amounts
- Calculation issues and domicile determination for families with property in several states
Increased focus on intergenerational planning
- Techniques for family wealth preservation across generational lines
- Management of family businesses in subsequent generations
- Implementation and funding strategies in dynasty trusts
The panel will review these and other key questions:
- How does the now permanent $5.25 million exclusion impact estate planning?
- How will current estate plans be affected by the permanent exclusion amount?
- What are the new areas of focus for planning purposes?
- What are the new techniques available to provide clients with value and service?
Following the speaker presentations, you'll have an opportunity to get answers to your specific questions during the interactive Q&A.
Scott K. Tippett
The Tippett Law Firm
Mr. Tippett's practice focuses on wealth law, as a comprehensive and integrated approach to domestic and... | Read More
Mr. Tippett's practice focuses on wealth law, as a comprehensive and integrated approach to domestic and international estate planning, asset protection planning, business matters, and tax issues. He is the principal author of The North Carolina Wealth Law Counselor and The Wealth Lawyer, informative blogs dedicated to wealth law, estate planning, and asset protection planning issues.Close
L. Paul Hood, Jr., JD, LL.M, CFRE, FCEP
Director of Planned Giving
The University of Toledo Foundation
Mr. Hood is a former estate planning and tax attorney in Louisiana. He frequently speaks and writes on estate planning,... | Read More
Mr. Hood is a former estate planning and tax attorney in Louisiana. He frequently speaks and writes on estate planning, planned giving and business valuation issues. He is author of the book, Buy-Sell Agreements (Self-Counsel Press 2013) and has co-authored texts on business valuation as well as estate planning for blended families. He is also co-author of an upcoming work on estate planning tools for modern families.Close