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
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%.
- Introduction to tax law changes
- Portability pros and cons
- Trust taxation—introduction
- Distributable net income
- Minimizing income taxes
- Capital gain allocations
- Passive activities
- Medicaid trust considerations
- Prudent Investor Act
- 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.
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
Mr. Barnett’s practice is highly concentrated in the areas of taxation, trusts, estates, corporate and partnership law and charitable planning. His experience includes surrogate’s court practice, tax dispute resolution in both federal and state jurisdictions, and tax court representation. Mr. Barnett frequently assists clients in structuring financial transactions and charitable gifts. His articles and lectures encompass a wide variety of topics, including business succession, estate planning, generation-skipping, stock options, effective strategies for removing tax liens, proper utilization of the marital deduction and utilization of partnership elections.Close
Michael Weissman, CFP, CIMA
His experience includes business and tax planning, estate planning, Surrogates Court practice, tax dispute resolution... | Read More
His experience includes business and tax planning, estate planning, Surrogates Court practice, tax dispute resolution in both federal and state jurisdictions, and Tax Court representation. He frequently assists clients in structuring financial transactions and charitable gifts.Close