Pre-Transaction Planning for Trusts and Estates: Federal and State Tax Issues, Domicile, Use of Nonresident Trusts

Note: CPE credit is not offered on this program

A live 90-minute CLE video webinar with interactive Q&A

Tuesday, December 14, 2021 (in 13 days)

1:00pm-2:30pm EST, 10:00am-11:30am PST

or call 1-800-926-7926

This CLE webinar will provide trusts and estates counsel an in-depth analysis of pre-transaction planning strategies and pitfalls to avoid for estate planners. The panel will discuss key estate planning considerations before a liquidity event, business exit and transition, wealth planning structures, and federal and state tax issues. The panel will also discuss when changing or maintaining domicile is appropriate, utilizing nonresident trusts and domestic asset protection trusts, choice of entity considerations, and more.


Business owners have numerous tax and wealth planning issues to consider before and immediately after a buy-out transaction or transitioning a business to the next generation. Estate planners must become knowledgeable of applicable rules and regulations and implement strategies to address these issues for business owners.

In the past year, private equity buyers have been the driving force in the increase in mergers and acquisitions. Business owners considering the sale of their interests must consider the impact of such a sale on their current estate plans and ensure appropriate steps to transfer wealth, charitable giving, and minimize taxes. In addition, counsel must consider special legal and tax issues for transitioning a business to the next generation for those rolling over the business ownership to children or other family members.

Estate planners must know federal and state tax rules impacting pre-transaction planning and planning techniques available to minimize liability, such as domicile planning, choice of entity, utilizing trusts, and other vital items.

Listen as our panel discusses critical estate planning considerations before a business exit and transition, wealth planning structures, and federal and state tax issues. The panel will also discuss domicile planning strategies, utilizing trusts, and choice of entity considerations.



  1. Estate planning issues for transactions and liquidity events
  2. Gift and estate tax planning before a transaction
  3. Income tax planning, structures, and timing
  4. Post-transaction issues and opportunities
  5. Best practices for estate planners


The panel will discuss these and other key issues:

  • What are the critical considerations for business owners when transferring their wealth?
  • What is the impact of business transactions and transitions on estate planning?
  • What options are available to transfer wealth in advance of transactions or liquidity events?
  • What methods are available to mitigate income and estate tax liability?
  • When should changing domicile be considered in the context of pre-transaction planning?
  • How can nonresident trusts and domestic asset protection trusts be used?
  • What is the primary choice of entity considerations for pre-transaction planning?
  • What are options for planning following the conclusion of the transaction?


Batlle, Carlos
Carlos Batlle

Managing Director
J.P. Morgan Private Bank

Mr. Batlle is responsible for drawing upon the vast, global resources of J.P. Morgan to provide wealthy individuals and...  |  Read More

Siegle, Christopher
Christopher P. Siegle
Wealth Advisor
J.P. Morgan Private Bank

Mr. Siegle, Executive Director, joined JPMorgan in 2010 after practicing trust and estates, employee benefits, and...  |  Read More

Attend on December 14

Cannot Attend December 14?

You may pre-order a recording to listen at your convenience. Recordings are available 48 hours after the webinar. Strafford will process CLE credit for one person on each recording. All formats include course handouts.

To find out which recorded format will provide the best CLE option, select your state:

CLE On-Demand Video