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

Conducted on Wednesday, August 1, 2012

Recorded event now available

or call 1-800-926-7926
Program Materials

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.


It appears that 2012 may well be the best year ever for estate planning. Whether or not the current estate and gift tax law is extended beyond this tax year is just speculation right now.

It is likely the estate and gift tax law will revert to pre-EGTRRA provisions. Now is the time to take advantage of the $5.12 million lifetime gift tax exemption and the 35% gift tax rate before the lifetime gift/estate tax exemption reverts down to $1 million with a 55% marginal gift/estate tax rate.

Portability issues should be evaluated. Other planning considerations include lifetime gifting, GRATs, dynasty trusts, IDGTs, installment sales, SCINs, ILITs, QTIPs and spousal access trusts.

Listen as our authoritative panel of accountants and an experienced estate planning attorney discusses best practices for maximizing the benefits of estate planning opportunities for the remainder of 2012 under the current estate and gift tax law. The panel will also discuss the anticipated impact of potential future legislation.



  1. Overview of the “2010 Tax Relief Act”
  2. Portability issues
  3. Estate planning opportunities in 2012
    1. Lifetime gifting
    2. Grantor Retained Annuity Trusts (GRATs)
    3. Dynasty trusts
    4. Intentionally Defective Grantor Trusts (IDGTs)
    5. Installment sales
    6. Self-Canceling Installment Notes (SCINs)
  4. Other planning considerations
    1. Irrevocable Life Insurance Trusts (ILITs)
    2. Lifetime Qualified Terminable Interest Property (QTIP) Trusts
    3. Spousal access trusts
  5. 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.


Oshins, Steven
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

Keebler, Robert
Robert S. Keebler

Keebler & Associates

As a CPA and tax advisor, Mr. Keebler’s practice includes family wealth transfer and preservation planning,...  |  Read More

Bigge, Stephen
Stephen J. Bigge, CPA

Keebler & Associates

Mr. Bigge focuses on developing comprehensive financial, estate and income tax analyses and wealth transfer techniques...  |  Read More

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