Estate Inclusion Techniques: Gifts and Transfers, Powers of Appointment, Life Insurance Assets, Portability, Trusts
Recording of a 90-minute CLE webinar with Q&A
This CLE 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 insurance assets back into the taxable estate, the best use of portability, and effective trust structuring techniques.
Outline
- Benefits of estate inclusion
- Gifts and transfers
- Leveraging powers of appointment
- Shifting life insurance assets
- Portability
- Key considerations in structuring trusts
Benefits
The panel will review these and other key issues:
- When is the intentional inclusion of assets in the taxable estate appropriate?
- What are the available options and pitfalls to avoid estate inclusion under current tax law?
- What are the best methods for gifting and transferring assets?
- What assets benefit the most from the basis increase, and how can this be addressed in powers of appointment?
- What are the benefits and potential challenges in moving life insurance assets back into the taxable estate?
- What is the best use of portability?
- What are the critical considerations in structuring trusts?
Faculty
Neal B. Jannol
Attorney
Law Offices of Neal B. Jannol
Mr. Jannol is a sole practitioner in Los Angeles at the Law Offices of Neal B. Jannol. He has been an attorney for more... | Read More
Mr. Jannol is a sole practitioner in Los Angeles at the Law Offices of Neal B. Jannol. He has been an attorney for more than 20 years and concentrates his practice on sophisticated estate and tax planning for individual clients, the representation of individual and corporate fiduciaries, and the administration of estates and trusts. His experience includes drafting revocable and irrevocable trusts, business succession planning, premarital planning, charitable gift planning, and all aspects of estate administration and probate procedures. He is a member of the State Bar of California and is a Certified Specialist in Estate Planning, Trust & Probate Law. Mr. Jannol earned his B.A. degree, magna cum laude, from the University of California at Los Angeles and his J.D. degree from the University of California at Berkeley, Boalt Hall School of Law.
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Kristin Yokomoto
Attorney
Albrecht & Barney
Ms. Yokomoto is a Certified Specialist in Estate Planning, Trust and Probate Law by the State Bar of California Board... | Read More
Ms. Yokomoto is a Certified Specialist in Estate Planning, Trust and Probate Law by the State Bar of California Board of Legal Specialization. She focuses on estate planning, trust administration, probate, and business succession planning. Ms. Yokomoto has background in venture capital financing and mergers and acquisitions. She has been practicing law for over twenty years and prior to that, was a financial analyst for a Fortune 500 company. Ms. Yokomoto is the Secretary of the OCBA Professionalism & Ethics Committee, Member of the California Trusts and Estates Section, Member of the OCBA Trusts and Estate Section, California Forum Leader of WealthCounsel, LLC, a national organization of estate planning lawyers, and Former Chair and Board Director of STEP Orange County, an international organization of estate planning professionals. She earned a B.A. from the University of California Santa Barbara, an M.B.A. from the University of Arizona, a J.D. degree from the University of Arizona School of Law, an LL.M in Taxation from San Diego University School of Law, and an LL.M. in Taxation degree from Chapman University School of Law.
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