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 webinar 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
Capell Barnett Matalon & Schoenfeld
Mr. Barnett practice encompasses business and tax planning, estate planning and federal and state tax dispute... | Read More
Mr. Barnett practice encompasses business and tax planning, estate planning and federal and state tax dispute resolution, among other engagements. He is a frequent writer on tax topics for professional journals.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