Estate Tax Planning Opportunities in 2012
Maximizing Benefits Under Current Gift and Estate Tax Law: Portability, Lifetime Exemptions, Trust Use and More
Recording of a 90-minute CLE webinar with Q&A
This CLE webinar will prepare estate planning attorneys to identify estate planning opportunities under the current estate and gift tax law. The panel will outline portability issues, ways to take advantage of the current lifetime gift/estate tax exemption, and other planning considerations.
- Overview of the “2010 Tax Relief Act”
- Portability issues
- Estate planning opportunities in 2012
- Lifetime gifting
- Grantor Retained Annuity Trusts (GRATs)
- Dynasty trusts
- Intentionally Defective Grantor Trusts (IDGTs)
- Installment sales
- Self-Canceling Installment Notes (SCINs)
- Other planning considerations
- Irrevocable Life Insurance Trusts (ILITs)
- Lifetime Qualified Terminable Interest Property (QTIP) Trusts
- Spousal access trusts
- Impact of potential future legislation
The panel will review these and other key questions:
- When should portability of the estate tax exemption be elected and what actions need to be taken to ensure portability is retained?
- Why are lifetime taxable gifts so important from an estate planning standpoint?
- Why is the grantor’s payment of an IDGT’s income tax liability so important from a wealth transfer standpoint?
- When should SCINs be used in place of ordinary installment notes?
- How should a spousal access trust be set up?
Following the speaker presentations, you'll have an opportunity to get answers to your specific questions during the interactive Q&A.
Steven J. Oshins
Oshins & Associates
Mr. Oshins' practice focuses on estate planning and asset protection. He was named Las Vegas Trusts and Estates... | Read More
Mr. Oshins' practice focuses on estate planning and asset protection. He was named Las Vegas Trusts and Estates Lawyer of the Year by The Best Lawyers in America and was voted into the NAEPC Estate Planning Hall of Fame. He is a frequent speaker and author on estate planning and asset protection articles. He participated in getting valuable trust and creditor protection laws passed in Nevada.Close
Robert S. Keebler
Keebler & Associates
As a CPA and tax advisor, Mr. Keebler’s practice includes family wealth transfer and preservation planning,... | Read More
As a CPA and tax advisor, Mr. Keebler’s practice includes family wealth transfer and preservation planning, charitable giving, retirement distribution planning, and estate administration. He received the Accredited Estate Planners (Distinguished) award from the National Association of Estate Planners & Councils. Mr. Keebler frequently represents clients before the National Office of the IRS and he is a frequent author and speaker on wealth transfer and taxation issues.Close
Stephen J. Bigge, CPA
Keebler & Associates
Mr. Bigge focuses on developing comprehensive financial, estate and income tax analyses and wealth transfer techniques... | Read More
Mr. Bigge focuses on developing comprehensive financial, estate and income tax analyses and wealth transfer techniques including FLP, GRATS, CRTs, ILITs and IDGTs. He specializes in estate, gift and retirement planning, charitable gift planning, as well as trust and estate administration. Mr. Bigge is also experienced in providing tax planning for individuals, trusts and flow-through entities and is a frequent writer for Taxes Magazine.Close