Trust Structuring After the American Taxpayer Relief Act

Minimizing Net Investment Income, AMT and Capital Gains Taxes and Determining Investments

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

Conducted on Wednesday, September 18, 2013

Recorded event now available

or call 1-800-926-7926
Course Materials

This CLE course will prepare counsel to handle the myriad of tax rule changes under the American Taxpayer Relief Act (ATRA) that impact trusts. The panel will highlight trust planning implications in light of the higher tax rate, issues surrounding long-term capital gains and qualified dividends tax, and the Medicare surtax of 3.8%.


ATRA places increased burdens on estate planning attorneys in light of the tax law changes impacting trusts, as separate taxpayers, paying tax at their own rate on undistributed amounts. Counsel must take into account the higher tax rate, long-term capital gains and qualified dividends tax, the 3.8% Medicare surtax, and the net investment income (NII) tax in estate planning.

Important considerations for estate planners include strategies for minimizing income taxes, capital gain allocations, distributions to beneficiaries, passive activities, Medicaid trust considerations, the Prudent Investor Act, and determining the types of investments held by trusts.

Estate planning and trust counsel will benefit from a thorough briefing on the tax law changes and how they will impact preparing trusts going forward.

Listen as our panel discusses the ATRA tax law changes affecting trusts, and trust planning implications that counsel should consider, including a higher tax rate, issues with long-term capital gains and qualified dividends tax, and the Medicare surtax of 3.8%.



  1. Introduction to tax law changes
  2. Portability pros and cons
  3. Trust taxation—introduction
  4. Distributable net income
  5. Minimizing income taxes
  6. Capital gain allocations
  7. Distributions
  8. Passive activities
  9. Medicaid trust considerations
  10. Prudent Investor Act
  11. Investing strategies


The panel will review these and other key questions:

  • What tax changes under ATRA particularly impact trusts?
  • What investing considerations should counsel incorporate into trust planning?
  • What are the key planning strategies to minimize taxes?

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


Barnett, Robert
Robert S. Barnett, CPA

Capell Barnett Matalon & Schoenfeld

Mr. Barnett’s practice is highly concentrated in the areas of taxation, trusts, estates, corporate and...  |  Read More

Michael Weissman, CFP, CIMA
Michael Weissman, CFP, CIMA


His experience includes business and tax planning, estate planning, Surrogates Court practice, tax dispute resolution...  |  Read More

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