Gifting Opportunities in 2012 — Before It's Too Late!

Leveraging the 2012 Tax Exemptions Through FLPs, FLLCs and GRATs, and Gifting Other Equity Interests, Life Insurance and Real Estate

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


Conducted on Thursday, September 6, 2012

Recorded event now available

or call 1-800-926-7926
Program Materials

This CLE webinar will identify and outline 2012 tax planning opportunities: wealth transfer strategies related to closely owned family businesses, real estate, privately held stock and related assets, and using life insurance, FLPs, FLLCs, GRATs and dynasty trusts to achieve estate, gift and generation-skipping transfer tax savings.

Description

The opportunities to achieve tax savings are scheduled to significantly change to the private client’s detriment in 2013. Implementing tax-planning strategies now to take advantage of these opportunities prior to 2013 could be very advantageous.

Counsel should review their client’s current estate tax exposure and address assets that may be gifted through various methods and structures to maximize the highest levels of gift and generation-skipping tax exemptions ever available to private clients to achieve beneficial tax and non-tax results.

Listen as our authoritative panel of estate planning attorneys discusses best practices for maximizing wealth transfer for clients through gifting techniques in 2012, identifying methods in which various assets can be gifted, and leveraging protected structures through which wealth can be transferred.

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Outline

  1. Basic gift, estate and generation-skipping tax opportunities
    1. In 2012
    2. Beyond 2012
  2. Potential gifting options related to the following assets:
    1. Closely owned family businesses and other private equity interests
    2. Publically traded stock
    3. Real estate
    4. Life insurance
  3. Potential gifting structures
    1. Grantor/non-grantor dynasty trusts
    2. FLP/FLLC
    3. GRATS
    4. QPRTS
  4. Gift tax return/reporting
    1. Identifying the proper reporting steps for a gift

Benefits

The panel will review these and other key questions:

  • What gifting opportunities should be considered for the remainder of 2012?
  • What factors should be considered when determining whether to use FLPs, FLLCs or other structures for wealth transfer with the aim of achieving tax savings?
  • Why is the gift tax return potentially the most important part of the wealth transfer process?

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

Faculty

Michael A. Passananti
Michael A. Passananti

Principal
Duggan Bertsch

His comprehensive estate planning practice includes trusts and estate planning, family wealth transfer planning,...  |  Read More

Scott A. Sissel
Scott A. Sissel

Partner
Duggan Bertsch

His focus is on sophisticated tax and estate planning matters. His experiences range from addressing routine estate...  |  Read More

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