Lifetime Gifting in Estate Planning: Leveraging QTIP Trusts, QPRTs, SLATs
Recording of a 90-minute CLE/CPE webinar with Q&A
This CLE/CPE course will guide estate planning counsel in the use of lifetime gifts in a high exemption environment. Attendees will learn how to leverage various types of trusts that effectuate gifting goals while maximizing tax efficiency.
Outline
- Gift planning goals in a high exemption environment
- Gift planning trusts
- QTIP
- QPRT
- SLAT
- Income tax efficiency
- Post-gift asset exchanges
Benefits
The panel will review these and other key issues:
- What types of trusts should be implemented in a current gifting regime? What drafting techniques should be considered?
- What are the drafting techniques for a spousal lifetime access trust that will ensure flexibility?
- What considerations should be made when maximizing tax advantages of a gift plan?
Faculty
Missia H. Vaselaney
Partner
Taft Stettinius & Hollister
Ms. Vaselaney focuses her practice on estate planning for business owners and individuals and is an OSBA... | Read More
Ms. Vaselaney focuses her practice on estate planning for business owners and individuals and is an OSBA Board Certified Specialist in Estate Planning, Trust & Probate Law. She is a featured speaker both nationally and state-wide on estate planning and other related matters on behalf of professional associations. She has over twenty-five years of experience as a practicing attorney and CPA (currently inactive).
CloseJeremiah W. Doyle, IV
Senior Wealth Strategist
BNY Mellon Wealth Management
Mr. Doyle provides clients with integrated wealth management advice on how to hold, manage and transfer their... | Read More
Mr. Doyle provides clients with integrated wealth management advice on how to hold, manage and transfer their wealth in a tax efficient manner. He is the editor and co-author of Preparing Fiduciary Income Tax Returns, a contributing author of Preparing Estate Tax Returns and Understanding and Using Trusts and a contributing author of Drafting Irrevocable Trusts in Massachusetts. He is a lecturer in law in the Graduate Tax Program at Boston University School of Law.
CloseJordan D. Veurink
Atty
Lindquist & Vennum
Mr. Veurink focuses his practice on all aspects of estate planning, including developing estate plans that minimize... | Read More
Mr. Veurink focuses his practice on all aspects of estate planning, including developing estate plans that minimize estate tax liability, drafting business succession agreements to implement such plans, drafting agreements as part of the formation, management, and ownership succession of limited liability companies, partnerships and corporations, and counseling clients regarding the administration and tax aspects of such entities. He also drafts South Dakota-sitused trusts, including asset protection trusts, intentionally defective grantor trusts, and beneficiary defective trusts, and amending, reforming, and decanting existing trusts.
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