Using A-B Disclaimer Trusts to Minimize Income Tax: Restating Existing Bypass Trusts
This program is postponed. New date TBD.
A live 90-minute CLE/CPE webinar with interactive Q&A
This CLE/CPE webinar will provide estate planning counsel with a practical and detailed guide to structuring A-B Disclaimer Trusts. The panel will offer useful tools to use A-B Disclaimers to increase flexibility for surviving spouses to engage in post-mortem planning as opposed to a non-dividing trust or typical A-B trust. The program will discuss traps to avoid in structuring A-B Disclaimers, and describe client circumstances where an A-B Disclaimer Trust increases income tax efficiency.
- Traditional A-B Trust/Bypass Trust structures
- Potential income tax issues with A-B trusts
- A-B Disclaimer Trusts
- Structuring changes to existing A-B Trust documents required to convert to a disclaimer
- Potential risks and client scenarios where an A-B Disclaimer may not be optimal structure
The panel will review these and other relevant topics:
- How an A-B Disclaimer Trust can remedy potential income tax consequences arising from the inability to claim a step-up in basis on the surviving spouse’s assets at death
- How does an A-B Disclaimer Trust burden the surviving spouse?
- When would an A-B Disclaimer Trust not be the optimal wealth transfer strategy?
- Specific provisions and drafting language an A-B Disclaimer Trust should include
Edward P. Schlesier
Board Certified Specialist in Estate Planning, Trust and Probate Law
Blanchard Krasner & French
Mr. Schlesier has a broad legal and business background. His areas of practice include taxation, estate... | Read More
Mr. Schlesier has a broad legal and business background. His areas of practice include taxation, estate planning, corporate, and general business matters. He has extensive experience counseling clients with complex estate planning matters including revocable living trusts, irrevocable life insurance trusts, qualified personal residence trusts, charitable trusts, asset protection trusts, total return trusts, generation-skipping trusts, dynasty trusts, private foundations, and family limited partnerships.Close
Bruce D. Steiner
Kleinberg Kaplan Wolff & Cohen
Mr. Steiner has over 35 years of experience in the areas of taxation, estate planning, business succession planning and... | Read More
Mr. Steiner has over 35 years of experience in the areas of taxation, estate planning, business succession planning and estate and trust administration. He is a frequent lecturer at continuing education programs for bar associations, CPAs and other professionals. He also writes for, and has been quoted in numerous publications on trust, estate, probate, and tax matters. Mr. Steiner was named a New York Super Lawyer in 2010 through 2016. He is admitted to the New York, New Jersey and Florida bars.Close
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