NING and DING Trusts in Estate Planning: Designing ING Trusts to Avoid State Income Tax and Protect Assets
Effective Drafting of Incomplete Gift Non-Grantor Trusts, Jurisdictional Differences, IRS PLRs
Recording of a 90-minute CLE/CPE webinar with Q&A
This CLE/CPE webinar will guide estate planning counsel on the use of NING and DING trusts to reduce or avoid state income taxes. The panel will discuss the implications of IRS private letter rulings (PLRs) and the differences among jurisdictions which allow for incomplete gift non-grantor trusts.
- Overview of NING/DING trusts
- Drafting NING/DING trusts
- Jurisdictional differences
- Review of IRS private letter rulings
The panel will review these and other key issues:
- What guidance can estate planners glean from IRS PLRs?
- What essential terms must be included to create an effective ING trust?
- What jurisdictional quirks should planners be aware of when creating ING trusts?
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
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