Interested in training for your team? Click here to learn more

Step-Up in Basis and Capital Gains in Estate Planning: Minimizing Tax on Transfers, Basis Adjustment Methods

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

This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

Tuesday, July 1, 2025

1:00pm-2:30pm EDT, 10:00am-11:30am PDT

Early Registration Discount Deadline, Friday, June 20, 2025

or call 1-800-926-7926
Add to your calendar

This CLE/CPE webinar will provide estate planning counsel and fiduciary advisers with an advanced practical guide to step-up in basis and capital gains strategies to minimize income tax on estate and trust assets. The panel will discuss advanced strategies for achieving income tax basis step-up under various client scenarios and planning techniques for capital gains in estate planning to minimize taxes.

Description

Estate planning attorneys employ many strategies designed to minimize or eliminate tax liability. Counsel must carefully craft planning techniques to reduce the impact of capital gains on certain assets in light of potential tax law changes.

Certain assets are prime to generate potential capital gains, such as real estate, business interests, stock, and other assets. To avoid the negative impact of capital gains on these assets, counsel can use various tax basis adjustment and tax planning methods, such as the use of SLATs and GRATs, installment sales, promissory notes, and upstream gifting. Counsel may consider the undoing of trusts to ensure the estate plan's goals.

Listen as our panel discusses key considerations for clients to minimize capital gains through basis adjustments, tax, and estate planning methods to achieve tax savings.

READ MORE

Outline

  1. Identifying low basis assets subject to potential income tax consequences
  2. Transfer strategies
  3. Key issues and strategies for business owners
  4. Post-mortem tools for achieving income tax basis step-up
  5. Potential tax risks of basis adjustment strategies

Benefits

The panel will discuss these and other key issues:

  • What are the most effective strategies for minimizing capital gains in estate planning?
  • What planning issues arise in the sale or transfer of real estate, business interests, stock, and other assets?
  • Which class of assets benefit from basis adjustment transactions?
  • Structuring sale and exchange transactions to maximize tax basis
  • Tax and other risks involved in basis adjustment transactions and strategies

Faculty

Berselli, Brent
Brent Berselli
Partner
Holland & Knight

Mr. Berselli is a partner in Holland & Knight's Portland office and is a member of the firm's Private...  |  Read More

Attend on July 1

Early Discount (through 06/20/25)

See NASBA details.

Cannot Attend July 1?

Early Discount (through 06/20/25)

You may pre-order a recording to listen at your convenience. Recordings are available 48 hours after the webinar. CPE credit is not available on recordings. 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