Drafting Estate Defective Trusts: Income Reallocation, Basis Step-Up, Appreciation, Gift and State Death Tax Issues
Recording of a 90-minute CLE/CPE webinar with Q&A
This CLE webinar 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.
- Income tax planning
- Income reallocation
- Basis optimization
- Future appreciation
- Non-tax planning
- Grantor-retained power
- Pitfalls to avoid
- Unexpected growth of the estate
- Gift tax consequences
- Asset valuation
- State death taxes
The panel will review these and other key questions:
- What drafting techniques should be implemented to maximize income tax basis?
- How can clients benefit from income reallocation through the use of EDTs?
- How can EDTs be useful for allowing the growth of assets after its creation while preserving the step-up in basis?
- What considerations must be made to avoid gift tax consequences?
- How best should counsel handle the continual concern with the state death tax?
Alvin J. Golden
Ikard Golden Jones
Mr. Golden focuses his practice entirely on estate planning, probate and trust administration. He is a frequent CLE... | Read More
Mr. Golden focuses his practice entirely on estate planning, probate and trust administration. He is a frequent CLE speaker and author, having spoken at the Heckerling Institute in Miami, American College of Trust and Estate Counsel, American Federal Tax Institute, International Academy of Estate and Trust Lawyers, Notre Dame, and the NYU Institute of Federal Taxation, among others. He is a Fellow of the American College of Trust and Estate Counsel.Close
Edwin P. Morrow, III, Esq.
Director, Wealth Transfer Planning and Tax Strategies
Key Private Bank Family Wealth Advisory Services
Mr. Morrow advises high net worth private banking clients on tax, trust and estate planning matters. He previously... | Read More
Mr. Morrow advises high net worth private banking clients on tax, trust and estate planning matters. He previously maintained a private law practice in Cincinnati and Springboro, Ohio, working in taxation, probate, estate and business planning. He is a certified specialist in estate planning, probate and trust law through the Ohio State Bar Association. Mr. Morrow frequently contributes his expertise to lectures and publications analyzing estate planning issues.Close
Other Formats— Anytime, Anywhere
CLE On-Demand Audio