Estate Planning Nuances of Revocable Trusts After a Grantor's Death: Tax Rules, Reporting Challenges
Note: CPE credit is not offered on this program
Recording of a 90-minute CLE video webinar with Q&A
This CLE course will provide estate planning counsel with an advanced and practical guide to the tax rules, reporting challenges, and nuances of revocable trusts after a grantor's death. The panel will discuss the characteristics of grantor trusts, revocation periods, possible tax impacts of post-mortem modifications, and the interplay with fiduciary income tax and Form 706.
Outline
- Revocable trusts after grantor's death: federal and state tax challenges
- Tax deferral elections and potential pitfalls
- Trust modification opportunities and risks
Benefits
The panel will review these and other key topics:
- Planning with revocable trusts upon a grantor's death
- Characteristics and taxation of revocable trusts
- Tax implications of post-mortem modifications
- Available elections to minimize income tax consequence of estate income
Faculty

John R. Bedosky
Partner
Hinman Howard & Kattell
Mr. Bedosky is a partner in Hinman, Howard & Kattell’s Trusts, Estates, and Wealth Planning Practice Group.... | Read More
Mr. Bedosky is a partner in Hinman, Howard & Kattell’s Trusts, Estates, and Wealth Planning Practice Group. He has extensive experience in a variety of estate planning matters including business succession planning; family wealth accumulation, preservation and transfer planning; estate and trust administration; fiduciary litigation; and related taxation matters.
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Cliff Capdevielle
Managing Attorney
Moskowitz
Mr. Capdevielle has been developing sophisticated tax planning strategies and resolving tax disputes for clients more... | Read More
Mr. Capdevielle has been developing sophisticated tax planning strategies and resolving tax disputes for clients more than two decades. As lawyer, accountant, longtime instructor and adjunct professor, Mr. Capdevielle formulates strategies to utilize the ever-changing array of federal and state tax laws – and relevant treaties – to clients’ benefit. This includes comprehensive counsel to businesses adapting to sweeping tax law changes enacted in 2017, and ongoing work with business owners and other individual taxpayers seeking to preserve assets through trust and estate planning.
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Roger J. McClure
Attorney
Washington Wealth Counsellors
Mr. McClure is a practicing attorney with over thirty years experience. He maintains a business, estate and... | Read More
Mr. McClure is a practicing attorney with over thirty years experience. He maintains a business, estate and charitable planning law practice based in Virginia.
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