Estate Planning Tax Issues for 2011

Navigating the New Landscape for Estate, Gift and Generation Skipping Taxes

Recording of a 90-minute CLE/CPE webinar with Q&A


Conducted on Wednesday, April 20, 2011

Recorded event now available

or call 1-800-926-7926
Program Materials

This teleconference will provide tax advisors with an analysis of the 2010 Tax Relief Act provisions relating to estate, gift and GST, explain their impact on estate planning strategies for 2011 and after, and offer best practices for leveraging the tax changes for estate planning.

Description

The 2010 Tax Relief Act ushered in major changes in estate, gift and generation skipping tax that will impact estate planning in 2011 and beyond. Tax rates, exclusion amounts and portability are just some of the issues impacting planning strategies.

For example, new gifting rules allow an additional $4 million of lifetime gifting. For decedents in 2010, executors may opt out of the estate tax and apply the carryover basis rules that were in effect for 2010 or elect into the estate tax with stepped-up basis.

Listen as our authoritative panel of estate tax attorneys guides you through the new tax legislation and its impact on estate planning for 2011 and offers tax planning strategies under the new tax regime.

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Outline

  1. Analysis of new tax provisions affecting estate planning
  2. Impact on 2010 decedents
  3. New gifting rules and planning strategies
  4. GST tax planning
  5. Preparing for potential sunsetting of current tax provisions

Benefits

The panel will review these and other key questions:

  • Which planning techniques continue to be viable and which no longer make sense for clients?
  • When should an executor for a 2010 decedent opt out of the estate tax and take a modified carryover basis?
  • What advantages does the Act provide for gift planning in 2011?
  • How can counsel draft planning documents to provide flexibility if provisions of the Act are sunsetted?
  • Why rethinking the structure of by-pass trust planning is necessary given the possibility of portability and the new approaches to consider?

Following the speaker presentations, you'll have an opportunity to get answers to your specific questions during the interactive Q&A.

Faculty

Richard S. Franklin
Richard S. Franklin

Partner
McArthur Franklin

He focuses on estate planning, trusts and estate administration. He has broad experience in representing families...  |  Read More

Gary Altman
Gary Altman

Principal and Founder
Altman & Assoc.

He has practiced in estate and tax planning law in the Washington, D.C. area since 1980. He was an adjunct professor in...  |  Read More

Other Formats
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Strafford will process CLE credit for one person on each recording. All formats include program handouts. To find out which recorded format will provide the best CLE option, select your state:

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