Estate Planning for Qualified Opportunity Zone Fund Investments
Recording of a 90-minute CLE/CPE video webinar with Q&A
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 investments on estate planning, outline key tax regulations impacting estates, and explore effective transaction structures and planning techniques to manage both tax and non-tax issues.
- Applicable income, estate, and gift tax rules and issues, including income in respect of a decedent upon death ("IRD")
- Use of grantor trusts and other applicable estate planning techniques including GRATs, and planning for no step-up in basis upon death due to IRD
- Valuation issues and special rules
- Best practices and other challenges for estate planners
The panel will review these and other key issues:
- What are the income, estate, and gift tax ramifications of investing in QOZ Funds?
- What are the available planning techniques for QOZ Fund investors and fund managers?
- How can GRATs and defective grantor trusts, among other estate planning techniques, be utilized to minimize taxes, and what are the challenges?
- What are the valuation issues and their impact on overall planning?
Lawrence M. Lipoff, CPA, TEP, CEBS
With more than 30 years of experience, Mr. Lipoff specializes in the delivery of domestic and international private... | Read More
With more than 30 years of experience, Mr. Lipoff specializes in the delivery of domestic and international private client services to enable high net worth individuals and families to maximize their new or generational wealth. He provides strategic advice to his clients and their closely-held businesses in the areas of income tax planning and compliance, estate planning and administration services, consultation regarding formation of family trusts and philanthropic structures. He is a frequent lecturer and author of articles published through professional forums on topics that include preparation of 1040/1041 & 706/709 returns, IRA/pension distribution, domestic and international asset protection, business succession, generation-skipping transfers, S corporation and fiduciary taxation including foreign trusts, alternative minimum tax, Chapter 14, family limited partnerships, international estate planning and administration, grantor charitable lead trusts, captive insurance companies, private placement life insurance and carried interest estate planning for private equity and hedge fund principals.Close
Kevin Matz, Esq., CPA, LL.M. (Taxation)
Mr. Matz concentrates on domestic and international estate and tax planning, estate administration and related... | Read More
Mr. Matz concentrates on domestic and international estate and tax planning, estate administration and related litigation. His practice primarily involves advising high net worth individuals with respect to wealth transfer planning; will and trust drafting; gift, estate, income and generation-skipping transfer tax planning and tax return preparation; charitable gift planning; probate proceedings and estate administration; and associated litigation as well as corporate counseling. He has also advised clients on entity and succession planning, including the use of family limited partnerships, the use of grantor retained annuity trusts, transfers to irrevocable trusts involving complex valuation issues, qualified personal residence trusts, irrevocable life insurance trusts, and the use of charitable remainder trusts, charitable lead trusts and private foundations to further both family planning and philanthropic objectives.Close