Estate Planning With Marital Trusts Post-ATRA: Optimizing Basis Step-Up and Leveraging AB and QTIP Trusts
Recording of a 90-minute CLE/CPE webinar with Q&A
This CLE/CPE course will provide estate planning counsel with strategies for using marital trusts to maximize tax benefits, as well as to control and protect assets. The panel will discuss the use of AB trusts post-ATRA and explain how to structure trusts to maximize estate and income tax benefits and optimize step-up basis opportunities.
- ATRA, portability and AB trusts
- Types of marital deduction trusts
- Step-up basis and capital gain
- Formula general powers
- Delaware tax trap
- Pre-mortem - Evaluating and updating revocable estate plans
- Post-mortem - Evaluating and updating irrevocable AB trusts
- Roundtable, Q&A
The panel will review these and other key issues:
- What trust structure is best for avoiding or reducing capital gains taxes?
- What are the benefits of QTIP trusts when there are children from previous marriages?
- How can counsel cure outdated plans containing AB trusts?
Mitchell R. Miller
Mr. Miller has been a tax lawyer for over 35 years and is a California State Bar Certified Specialist in Taxation and a... | Read More
Mr. Miller has been a tax lawyer for over 35 years and is a California State Bar Certified Specialist in Taxation and a CPA in Pennsylvania. He practices in the areas of taxation, estate planning, business formation and transactions, and administrative law. Mr. Miller is a popular speaker for CPA and attorney groups and has taught many courses at UCLA Extension.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
Edward P. Schlesier
Board Certified Specialist in Estate Planning, Trust and Probate Law
Blanchard Krasner & French
Mr. Schlesier has a broad legal and business background. His areas of practice include taxation, estate... | Read More
Mr. Schlesier has a broad legal and business background. His areas of practice include taxation, estate planning, corporate, and general business matters. He has extensive experience counseling clients with complex estate planning matters including revocable living trusts, irrevocable life insurance trusts, qualified personal residence trusts, charitable trusts, asset protection trusts, total return trusts, generation-skipping trusts, dynasty trusts, private foundations, and family limited partnerships.Close