Disclaimers and Estate Planning
Recording of a 90-minute CLE video webinar with Q&A
This CLE course will provide a guide to both planning opportunities and post-mortem adjustments through the proactive use of qualified disclaimers. The speaker will offer suggestions for structuring estate plans with a focus on joint accounts, beneficiary designations, disclaimer trusts, credit shelter trusts and Marital Trusts, as well as using qualified disclaimers to improve estate plans, including when qualified plan benefits are made payable to trusts.
- Review of IRC 2518 and regulation requirements regarding "qualified disclaimers"
- Estate tax key factors to consider when making a disclaimer
- Cost basis analysis when planning to disclaim
- Estate planning with a Disclaimer Trust or Credit Shelter Trust coupled with a Marital Trust
- Portability election as another tool
The panelist will review these and other key issues:
- Circumstances where a disclaimer might be an advantageous alternative and when they might be avoided
- Coordinating disclaimers with trusts
- Issues and opportunities with retirement accounts
Special Counsel and Vice-Chair of the Trusts, Estates & Elder Law Group
Cuddy + Feder
Ms. Levin is Special Counsel to the firm and Vice-Chair of the Trusts, Estates & Elder Law group. She practices in... | Read More
Ms. Levin is Special Counsel to the firm and Vice-Chair of the Trusts, Estates & Elder Law group. She practices in estate planning, probate, estate administration, trust administration, gift and generation-skipping tax transfer planning, asset protection, charitable planning, special needs planning, guardianships, Medicaid planning and elder law. Leslie assists clients in reducing the tax impact on wealth, helps preserve family-owned businesses and offers her vast estate-planning experience in the area of non-U.S. persons. Ms. Levin has experience in transferring real estate, partnership interests and other assets. She also creates and dissolves not-for-profit organizations.Close