Estate Planning for Resident and Nonresident Aliens
Navigating Estate, Gift, and GST Tax Rules; Leveraging Estate and Lifetime Gifting Opportu...
January 26, 2021 • CLE • Live Webinar
This CLE webinar will focus on counsel and tax advisers' challenges in estate planning for resident and nonresident aliens, focusing on relevant tax rules and potential estate planning pitfalls and opportunities. The panel will outline and analyze hypothetical estate planning scenarios for both grou...
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GRATs in Estate Planning Under Current Tax Law: Structuring Considerations, Income, Gift,...
Opportunities and Challenges Presented by Low Interest Rates and Depressed Asset Values
February 9, 2021 • CLE • Live Webinar
This CLE webinar will offer a comprehensive guide to the structuring of grantor retained annuity trusts (GRATs) under current tax law. The panel will go beyond the basics to provide specific drafting tools to avoid potentially costly mistakes and maximize GRATs' benefits. The panel will discuss clie...
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U.S. Tax Treatment of Gifts and Inheritances From Nonresidents
February 16, 2021 • CLE • Live Webinar
This CLE webinar will focus on (a) the tax aspects of gifts of U.S. assets by nonresident aliens, and (b) U.S. estate tax consequences of a nonresident alien dying with U.S. assets in his portfolio. The panel will outline and analyze hypothetical gift and estate planning scenarios and offer effectiv...
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Trust Administration: Controlling, Protecting, and Distributing Trust Assets
Trustee Duties and Powers, Tax Issues, Advances to Beneficiaries, Fees, Expenses, Investme...
March 2, 2021 • CLE • Live Webinar
This CLE webinar will provide trusts and estates counsel an in-depth analysis of key challenges in trust administration. The panel will discuss complex issues encountered by practitioners, dividing and distributing trust assets, tax planning and reporting challenges, and making final distributions....
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Private Foundations in Estate Planning: Overcoming IRS Scrutiny, Structuring Tax-Efficient...
Minimizing Tax in Diversified Estates, Maximizing Charitable Impact, Navigating IRS Privat...
January 12, 2021 • CLE • CLE On-Demand, Download
This CLE webinar will provide estate planning counsel with a thorough and practical guide to establishing private foundations as a component of an integrated estate plan. The panel will describe the federal income tax treatment of private foundations, detail operational requirements for maintaining...
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Structuring IRA Trusts in Estate Planning to Comply With SECURE Act Rules
Modifying Trust Provisions, Minimizing Taxes and Preserving Assets, 10-Year Rule, Benefici...
January 5, 2021 • CLE • CLE On-Demand, Download
This CLE webinar will prepare estate planning practitioners and tax advisers to identify key estate planning issues associated with IRA trusts under the SECURE Act. The panel will outline the SECURE Act's rules and requirements, the asset protection and tax savings benefits, the new 10-year rule, an...
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State Income Taxation of Trusts and Estates and Grantors and Beneficiaries of Trusts: Stat...
Planning for New and Existing Trusts, Structuring and Administration Considerations, Alloc...
December 15, 2020 • CLE • CLE On-Demand, Download
This CLE webinar will provide trusts and estates attorneys an in-depth analysis of the taxation of the income of trusts and estates by various states. The panel will provide a comparison of certain state tax laws impacting trust and estate planning and income tax challenges for nonresident trusts, f...
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U.S.-Canadian Tax and Estate Planning for Dual Residents
Reconciling U.S. and Canadian Law on Trusts, Deemed Dispositions on Death, Situs Wills, an...
November 18, 2020 • CLE • CLE On-Demand, Download
This CLE webinar will provide estate planners with a comprehensive guide to estate planning tax challenges and opportunities for clients who have a tax presence in both the United States and Canada. The panel will discuss the U.S. tax law and treaty provisions that govern tax and fiduciary rules in...
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Planning for Reduction of Estate Tax Exemptions: Strategies for Clients Who Do Not or Soon...
Gift Tax Effective Rates vs. Estate Tax Effective Rates, Net, Net Gifts, GRATs, IDGTs, and...
November 12, 2020 • CLE • CLE On-Demand, Download
This CLE webinar will provide guidance to trusts and estates attorneys on planning strategies in light of the possible fall in the estate tax exemption. The panelist will discuss key considerations for clients who do not or soon will not have available exemptions, gift tax effective rates vs. estate...
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Tax Elections in Estate Planning for Non-U.S. Residents: Sec. 645 Elections, Entity Classi...
Treating Foreign Trusts as Part of the Foreign Estate and Mitigating Adverse Tax Implicati...
October 21, 2020 • CLE • CLE On-Demand, Download
This CLE webinar will focus on the key issues that arise for attorneys and tax advisers in estate planning for resident and nonresident aliens, focusing on relevant tax rules, tax elections, entity classifications, and potential estate planning pitfalls and opportunities. The panel will also discuss...
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Foreign Trust Transition Planning: Distributions to Beneficiaries, Trust Restructuring, Re...
Grantor to Nongrantor Trust Tax Implications, DNI, Accumulation of Trust Income, Throwback...
October 13, 2020 • CLE • CLE On-Demand, Download
This CLE webinar will provide guidance to estate planners on overcoming the challenges of foreign trust transition planning. The panel will discuss complex tax rules and reporting obligations, the pros and cons of foreign grantor vs. nongrantor trusts, distributions to U.S. and foreign beneficiaries...
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Joint vs. Individual Trusts in Separate and Community Property States
Key Structuring Considerations, Identifying "Problem" Assets, Coordinating With Credit She...
October 1, 2020 • CLE • CLE On-Demand, Download
This CLE webinar will provide estate planners with a thorough and practical guide to overcoming challenges of utilizing joint and individual trusts in separate property/common law states. The panel will outline when to use joint marital trusts (JMTs) as opposed to individual trusts and vice versa. T...
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Modifying Irrevocable Trusts Using Nonjudicial Settlement Agreements
Structuring NJSA Wrappers, Relocating Trust Situs, Resolving Disputes, Remedying Trust Con...
September 24, 2020 • CLE • CLE On-Demand, Download
This CLE webinar will provide estate planners with a comprehensive and practical guide to structuring nonjudicial settlement agreements (NJSAs) as a tool for modifying irrevocable trusts in states that have adopted the Uniform Trust Code or have NJSA statutes. The panel will discuss what modificatio...
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Inclusion of Capital Gains in Distributable Net Income for Trusts and Estates: Allocations...
Fiduciary Accounting Rules, Treas. Reg. Section 643(a)-3(b) Provisions, State Unitrust Rul...
September 16, 2020 • CLE • CLE On-Demand, Download
This CLE webinar will provide trust, estates, and tax counsel an in-depth analysis of the rules and practices covering inclusion of capital gains in distributable net income (DNI) for trusts and estates. The panel will review the requirements within trust documents to allow treating capital gains as...
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Estate Planning for Farm and Ranch Owners: Key Issues for Planners and Administrators
Ownership Structures, Effective Transfer Methods, Income and Estate Tax Considerations, Es...
September 2, 2020 • CLE • CLE On-Demand, Download
This CLE webinar will guide estate planners and administrators on the critical legal challenges of estate planning for farmers. The panel will discuss federal and state regulations impacting the planning and administration of farm assets, ownership structures and associated risks, elder law concerns...
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Trustee's Obligation to Inform Beneficiaries: Avoiding Breach of Fiduciary Duty Claims
Reconciling Discrepancies Between Trust Document and State Law, Navigating State Statutes...
August 27, 2020 • CLE • CLE On-Demand, Download
This CLE webinar will provide estate planning counsel and advisers with a thorough and practical guide to navigating trustees' duties to inform beneficiaries and report trust existence and performance. The panel will address the essential obligations that advisers to fiduciaries need to grasp and me...
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Firearms in Estate Administration: Legal Issues, Executor Liability, Transferring Title I...
Understanding Gun Legal Designations, In-State and Out-of-State Transfers, Use of Gun Trus...
August 20, 2020 • CLE • CLE On-Demand, Download
This CLE webinar will guide estate planners and administrators on managing the legal challenges of firearms in estate and trust administration. The panel will discuss federal gun laws and firearm designations, issues for beneficiaries inheriting guns, in-state and out-of-state transfers, and legal o...
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Beneficiary Deemed Owner Trusts Under IRC 678(a)(1): Using BDOTs For Income Tax Savings an...
Shifting Income Tax To Beneficiaries and Away From Fiduciaries, Preserving Deductions, and...
August 13, 2020 • CLE • CLE On-Demand, Download
This webinar will provide a comprehensive and practical guide to structuring a beneficiary deemed owner trust (BDOT). The panel will discuss the provisions of Section 678 in depth, detail the income tax benefits of granting beneficiaries withdrawal rights over trust income but not principal, and dis...
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Structuring Installment Sales to Intentionally Defective Trusts: Using Private Annuities a...
Transferring Appreciated Property Through Asset Sales and Installment Payments
August 10, 2020 • CLE • CLE On-Demand, Download
This CLE webinar will provide estate planning counsel and advisers with a comprehensive and practical guide to structuring asset sales to intentionally defective irrevocable trusts (IDITs). The panel will discuss the use of both promissory notes and private annuities in estate planning and will iden...
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Partnership Tax Issues in Estate Planning: Key Challenges and Guidance for Trusts and Esta...
Capital Accounts, Basis Rules, Cash Distributions; Tax Implications of Partnership Assets,...
August 4, 2020 • CLE • CLE On-Demand, Download
This CLE webinar will provide trusts and estates counsel guidance for recognizing and overcoming critical tax issues of partnerships in estate planning. The panel will discuss the fundamentals of partnership income tax rules for estate planners, maintaining capital accounts, basis rules, traps invol...
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Mastering Fiduciary Accounting Income for Estate Planners and Administrators
Interpreting Operating Documents, Applying UPIA and State Law, Designing Distribution Stra...
July 23, 2020 • CLE • CLE On-Demand, Download
This CLE webinar will provide estate planners with a comprehensive and practical guide to navigating the complexities of fiduciary accounting income (FAI) for trusts and estates. The panel will focus on the impact of FAI on planners and estate administrators and will detail how to interpret essentia...
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Drafting IRA Beneficiary "See-Through" Trust Provisions
Meeting Complex IRS Rules to Qualify a Trust as a Conduit Trust or an Accumulation Trust
July 21, 2020 • CLE • CLE On-Demand, Download
This CLE webinar will provide estate planning counsel with detailed guidance on the drafting of "see-through" trusts that qualify as IRA beneficiaries under IRS regulations. The panel will explain provisions governing both "conduit trusts" and "accumulation trusts" and offer sample language for both...
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Domestic Asset Protection Trusts: Key Income and Transfer Tax Implications
Structuring DAPTs to Minimize Federal and State Taxes, Gifting, Creditor Issues, Other Leg...
July 15, 2020 • CLE • CLE On-Demand, Download
This CLE webinar will provide trusts and estates counsel an in-depth analysis of federal income and transfer tax consequences of domestic asset protection trusts (DAPTs). The panel will discuss key tax planning issues and structuring techniques to minimize federal and state taxes, navigating the dif...
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Estate Asset Basis Management: Minimizing Tax on Trust Transfers Through Basis Adjustment
Trust Transfer Methods, Credit Shelter Trusts, and Post-Mortem Actions
June 17, 2020 • CLE • CLE On-Demand, Download
This CLE webinar will provide estate planning counsel and fiduciary advisers with an advanced practical guide to basis adjustment techniques and strategies to minimize income tax on estate and trust assets. The panelist will discuss advanced strategies for achieving income tax basis step-up under va...
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Estate Planning During COVID-19: CARES Act Relief, Key Issues and Planning Opportunities f...
Alternate Valuation for Estate Assets, Lifetime Gifts, Reducing Tax Liability, Trust Modif...
June 9, 2020 • CLE • CLE On-Demand, Download
This CLE webinar will guide trusts and estates counsel on critical estate planning challenges and opportunities in light of the coronavirus (COVID-19) pandemic. The panel will discuss key provisions of the CARES Act, potential opportunities as a result of the decline in asset values, tax planning st...
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Avoiding the High Income Taxes on Accumulation Trusts Resulting from SECURE Act Distributi...
Critical Drafting Provisions and Sample Forms, Sec. 678, Sec. 2514(e), New Designated Bene...
June 2, 2020 • CLE • CLE On-Demand, Download
This CLE webinar will be an in-depth analysis of critical techniques for avoiding high income taxes on accumulation trusts. Estate planning authority James G. Blase will provide a detailed discussion of drafting solutions for Section 678 withdrawal powers, trust income that exceeds Section 2514(e) l...
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Building Asset Protection Into Estate Plans: Critical Tax Law Issues and Methods for Guard...
Tax Planning, Preventing Fraudulent Transfers, Using LLCs and Partnerships, Issues in Esta...
May 19, 2020 • CLE • CLE On-Demand, Download
This CLE webinar will provide estates and trusts attorneys an in-depth analysis of available methods of building asset protection into estate plans under current tax law. The panel will discuss pitfalls to avoid in accord with current tax rules, approaches to guard assets, fraudulent transfers, and...
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Split-Dollar Agreements and Estate Inclusions: Application of Sections 2036 and 2038 to Ce...
Critical Takeaways From Recent Tax Court Rulings, Tax Treatment Under Regs. Sec. 1.61-22,...
April 22, 2020 • CLE • CLE On-Demand, Download
This CLE webinar will provide trusts and estates counsel and advisers an-depth analysis of the use of split-dollar agreements and potential estate inclusions of property interests. The panel will discuss recent U.S. Tax Court cases on the application of Sections 2036, 2038, and 2703 to specific prop...
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Cannabis-Related Assets in Estate Planning: Critical Considerations for Trusts and Estates...
Federal and State Law Challenges, Income and Estate Tax Issues, Special Powers of Trustee,...
March 11, 2020 • CLE • CLE On-Demand, Download
This CLE webinar will provide estate planners guidance on crucial estate planning considerations and techniques for cannabis-related assets. The panel will discuss federal and state law challenges amid recent legalization/decriminalization of medical and recreational marijuana and hemp/CBD products....
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Estate and Trust Fiduciary Litigation: Minimizing and Defending Breach of Duty Claims
Navigating Causes of Action; Leveraging Waivers, Investment Duty Exceptions, Standing and...
February 27, 2020 • CLE • CLE On-Demand, Download
This CLE webinar will guide estate planning counsel on minimizing and defending breach of fiduciary duty claims when administering trusts and estates. The experienced panelists will discuss the most contentious breach of duty claims and effective defenses and techniques to reduce the possibility of...
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Trust Decanting: Recent State Laws and Challenges for Estate Planners
February 13, 2020 • CLE • CLE On-Demand, Download
This CLE webinar will review situations where trust decanting may be appropriate. The panelists will discuss decanting statutes, the potential tax issues associated therewith, critical legal issues for trust decanting, and significant case law approving and disapproving attempts to decant.
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Converting to Nongrantor Trusts to Minimize Income Tax: Maximizing Increased Exemption Ben...
Switching Off Grantor Trust Features in Existing Trusts, Structuring Multiple Trusts to Pr...
February 4, 2020 • CLE • CLE On-Demand, Download
This CLE webinar will provide estate planning counsel with a thorough and practical guide to using nongrantor trusts to minimize income tax on trust assets. The panel will focus on the new tax regime where income tax planning is often more important than estate tax planning, detailing the difference...
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IRA and Qualified Retirement Plan Beneficiary Designations: Techniques for Estate Planners...
Identifying, Avoiding, and Correcting Designation Problems With Tax and Non-Tax Consequenc...
January 7, 2020 • CLE • CLE On-Demand, Download
This CLE webinar will provide estate planning counsel and tax advisers with guidance on resolving beneficiary designation problems that plague IRAs and qualified plans held in trust. The panel will offer various options and approaches to mitigate resulting damage to correct trust structures and avoi...
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Allocation of Trust Distributable Net Income Between Trust and Multistate Beneficiaries
Overcoming Income Sourcing and Apportionment Challenges, DNI Calculations, Trust Income Re...
December 17, 2019 • CLE • CLE On-Demand, Download
This CLE webinar will provide trust and estates counsel a thorough and practical guide into the challenges of allocating distributable net income (DNI) for complex trusts with income or beneficiaries in multiple states. The panel will discuss key tax rule challenges and considerations in trust docum...
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Restructuring Existing Trusts to Work Under New Tax Law
Key Tax Reform Provisions Affecting Trusts, QBI Thresholds, and Allocations; Managing the...
December 3, 2019 • CLE • CLE On-Demand, Download
This CLE webinar will guide trust and estate counsel on key considerations in modifying and restructuring trusts in light of the new tax law. The panel will discuss the impact of tax reform on existing trusts, critical trust provisions, necessary changes to minimize tax liability, qualifying trusts...
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Qualified Opportunity Zones: Trust and Estate Planning Considerations and Advanced Techniq...
Tax Issues, Planning With Expanded Exemptions, Deferral of Gain Through Reinvestment, Usin...
November 26, 2019 • CLE • CLE On-Demand, Download
This CLE webinar will provide trust and estate counsel an in-depth analysis of planning techniques and opportunities with qualified opportunity zones (QOZs). The panel will discuss critical considerations for trust and estate planning with QOZs such as critical tax issues and methods to overcome the...
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Distribution Planning for IRA Beneficiary Trusts: Navigating RMD Rules to Maximize Stretch...
Avoiding Errors in Measuring Life Calculations, Using Payouts and Disclaimers, and Separat...
November 19, 2019 • CLE • CLE On-Demand, Download
This CLE webinar will provide estate planning counsel and fiduciary tax advisers with practical guidance in navigating the rules governing distributions from IRAs where the beneficiary is a qualified trust. The panel will outline the required minimum distribution (RMD) rules for inherited IRAs, disc...
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Structuring Trust Protector Provisions: Protectors' Powers & Duties, Trustee Oversight, Ta...
Avoiding Unintentional Fiduciary Classification, Key Trust Provisions to Limit Disputes, N...
November 12, 2019 • CLE • CLE On-Demand, Download
This CLE webinar will provide estate planning counsel and advisers with a practical guide to structuring trust protector and directing party provisions into a trust or estate plan. The panel will discuss the specific duties to assign to trust protectors, and potential risks to both the trustor and t...
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Estate Planning With S Corp Trusts After Tax Reform: QSSTs, ESBTs, and the 20% QBI Deducti...
Navigating Tax Reform Changes and Pass-Through Income Deductions
November 5, 2019 • CLE • CLE On-Demand, Download
This CLE webinar will provide estate planning counsel and advisers with a practical guide to the estate planning opportunities in using S corporation (S-corp) trusts particularly in light of the 20% pass-through Qualified Business Income (QBI) deduction for pass-through entities. The panelist will d...
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SCOTUS Kaestner Ruling on State Trust Income Taxation: Key Considerations for Trusts and E...
In-Depth Case Analysis, Income Tax Challenges for Nonresident Trusts, Planning Techniques
October 1, 2019 • CLE • CLE On-Demand, Download
This CLE webinar will provide trust and estate counsel with a detailed analysis of the U.S. Supreme Court's ruling in North Carolina Dept. of Revenue v. Kaestner 1992 Family Trust and its impact on trusts and estate planning. The panel will discuss key points of interest in the Court's decision, all...
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Fiduciary Income Taxation: Minimizing Taxes in Trust and Estate Administration
Section 645 Election, Withdrawal Powers Under Section 678, Special Planning With Existing...
September 24, 2019 • CLE • CLE On-Demand, Download
This CLE webinar will provide practical guidance to estate planners and administrators on complex federal and state fiduciary tax issues. The panel will discuss income tax rules and tax traps faced by fiduciaries, methods in minimizing unexpected income tax liabilities, and offer techniques to ensur...
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Claims Against the Estate: Overcoming Distribution Challenges, Accounting Demands, and Cre...
Creditor Notice Requirements, Sale of Assets, Liens Against the Estate
September 10, 2019 • CLE • CLE On-Demand, Download
This CLE webinar will guide estates counsel, trustees, and administrators on critical challenges in addressing claims in estate administration. The panel will discuss legal challenges and considerations in defending against or disputing distributions and accounting of assets, debts and managing cred...
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Captive Insurance: Business, Estate Planning, and Asset Protection Considerations
Best Practices for the Creation and Utilization of an 831(b) Alternative Structure
August 6, 2019 • CLE • CLE On-Demand, Download
This CLE webinar will prepare estate planning counsel to leverage tax and asset protection benefits for clients by using captive insurance companies or a private insurance model. Our expert panel will provide best practices that are within IRS guidelines and safe harbors for structure and implementa...
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Post-Mortem Estate Planning Techniques: Income Tax Planning and Estate Tax Considerations
Trust Planning, Modifications and Allocations Post-Tax Reform, Basis Adjustments, Distribu...
July 30, 2019 • CLE • CLE On-Demand, Download
This CLE webinar will provide estate planning counsel with sophisticated methods for post-mortem estate planning, including trust modification and allocations and estate tax considerations. The panel will offer tools to help fiduciaries and trust administrators navigate post-mortem planning challeng...
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Estate Planning Techniques for Multinational Families: Impact of U.S. Tax Law Changes, Pla...
Transfer Tax Planning, Foreign Interests, Investments, and Unreported Income or Accounts
June 18, 2019 • CLE • CLE On-Demand, Download
This CLE webinar will provide estate planners, tax counsel and advisers an in-depth analysis of available estate planning techniques for multinational families. The panel will discuss legal challenges, the impact of new U.S. tax law changes, transfer tax planning, and methods in managing foreign bus...
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Marriage and Divorce in Estate Planning: Impact of Tax Reform, Planning Techniques for Cou...
Post-Divorce Treatment of Trusts, Tax Considerations in Negotiating Prenups and Divorce Se...
June 11, 2019 • CLE • CLE On-Demand, Download
This CLE webinar will guide estate planners, tax counsel, and advisers on the complex tax challenges for estate planning when there is a marriage or divorce. The panel will discuss a variety of tax consequences, the impact of tax reform, post-divorce treatment of trusts, and tax considerations in ne...
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Avoiding Foreign Trust Throwback Tax on Distributions to U.S. Beneficiaries From Undistrib...
DNI and UNI Rules, Structuring Foreign Subtrusts, and Strategies to Defer Accumulation Tax
June 4, 2019 • CLE • CLE On-Demand, Download
This CLE webinar will provide estate planners and fiduciary advisers with a practical guide to navigating "the throwback tax" on distributions from foreign trusts to U.S. beneficiaries. The panel will define undistributed net income (UNI), detail the reclassification process, and offer specifics on...
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Estate Planning for Social Media Influencers: Identifying Assets, Tax Issues, Estate Admin...
Choice of Entity, Selling Off Assets, Receipt of Gifted Products, Structuring Investments...
May 28, 2019 • CLE • CLE On-Demand, Download
This CLE webinar will provide estate planning attorneys and advisers with a detailed analysis of estate planning techniques for digital influencers. The panel will discuss the unique and complex estate planning challenges presented by influencers, including domicile planning with rights of publicity...
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U.S.-Mexican Tax and Estate Planning: Advanced Techniques for Tax Professionals
Reconciling U.S. and Mexican Law on Trusts, Ownership of Real Property, Situs Wills, and W...
May 14, 2019 • CLE, CPE, EA • CLE On-Demand, Download
This webinar will provide estate planners with a comprehensive guide to estate planning tax challenges and opportunities for clients who have a tax presence in both the U.S. and Mexico. The panel will discuss the U.S. tax law and treaty provisions that govern tax and fiduciary rules in both Mexico a...
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Estate Planning for Regulated Assets: Cryptocurrency, Digital and Other Unusual Assets
Fiduciary Responsibilities, Plan Considerations and Administration of Trusts Holding Regul...
March 19, 2019 • CLE • CLE On-Demand, Download
This CLE webinar will guide estate planning counsel and advisers on challenges relating to the planning and administration of unique assets, specifically cryptocurrency and digital information. The panel will provide an analysis of the fiduciary responsibilities, legal obstacles, key plan considerat...
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Estate Basis Consistency Rules for Fiduciaries: Navigating Reporting Requirements and Dist...
Avoiding Penalties, Determining Impact of Disclosure Rules on Estate and Beneficiaries, an...
March 5, 2019 • CLE • CLE On-Demand, Download
This CLE webinar will provide estate planners and advisers to trusts and estates with a practical guide to estate basis consistency reporting requirements as they impact trustees and fiduciaries. The panel will explain the IRS pronouncements on coordinating basis reporting with the filing of the est...
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Estate Planning and Life Insurance: Crafting Irrevocable Life Insurance Trusts Post-Tax Re...
ILITs for Tax Benefits, Navigating the Transfer for Value Rule and Addressing Beneficiary...
February 12, 2019 • CLE • CLE On-Demand, Download
This CLE webinar will prepare estate planning counsel to overcome challenges in drafting irrevocable life insurance trusts (ILITs), offer approaches to navigate the application of the transfer for value rule and exceptions, and review the importance of addressing beneficiary designation issues.
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EU Succession Regulation: Estate Planning Risks and Opportunities for U.S. Taxpayers Ownin...
Brussels IV Habitual Residence Standard; Structuring Estate Documents to Incorporate Choic...
November 20, 2018 • CLE, CPE • CLE On-Demand, Download
This CLE/CPE webinar will provide estate planning counsel with a thorough and practical guide to the implications of the European Union's (EU) Succession Regulation (Brussels IV) on U.S. taxpayers owning assets in EU member states. The panel will discuss the default "law of habitual residence" and d...
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U.S.-Canadian Tax and Estate Planning for Cross-Border Clients
Reconciling U.S. and Canadian Law on Trusts, Deemed Dispositions on Death, Situs Wills, an...
October 30, 2018 • CLE, CPE, EA • CLE On-Demand, Download
This CLE/CPE webinar will provide estate planners with a comprehensive guide to estate planning tax challenges and opportunities for clients who have a tax presence in both the United States and Canada. The panel will discuss the U.S. tax law and treaty provisions that govern tax and fiduciary rules...
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U.S.-Israeli Tax and Estate Planning for Dual Citizens
Reconciling U.S. and Israeli Law on Trust Taxation, Inheritance Laws, Situs Wills, and Wea...
September 13, 2018 • CLE, CPE, EA • CLE On-Demand, Download
This CLE/CPE webinar will provide estate planners with a helpful guide to estate planning tax challenges and opportunities for clients who have a tax presence in both the United States and Israel. The panel will discuss the U.S. tax law and treaty provisions that govern tax rules in both Israel and...
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Structuring and Operating Family Limited Partnerships: Asset Protection and Income Tax Red...
Shifting Income Tax Burden to Lower-Taxed Family Member Partners, Application of Section 1...
August 28, 2018 • CLE, CPE, EA • CLE On-Demand, Download
This webinar will provide tax advisers with a practical guide to structuring and operate Family Limited Partnerships (FLP) in light of the withdrawal of the proposed Section 2704 valuation regulations and the new tax reform bill. The panel will discuss the income tax and asset protection benefits of...
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GST Trust Administration Challenges: Post Mortem Strategies to Minimize Generation Skippin...
Changing Exemption Allocations, Severing GST Trusts, Investment Strategies in Exempt and N...
August 22, 2018 • CLE, CPE, EA • CLE On-Demand, Download
This CLE/CPE webinar will provide estate planning counsel and fiduciaries with a practical guide to meeting the challenges of administering a generation-skipping transfer trust. The panel will discuss critical issues related to calculating the generation-skipping transfer tax inclusion ratio and tho...
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Anticipating Challenges in Estate Plans
Identifying High-Risk Client Scenarios, Using In Terrorem and Arbitration Clauses, Documen...
June 13, 2018 • CLE • CLE On-Demand, Download
This CLE webinar will provide estate planning counsel and advisers with a practical guide to structuring an estate plan in anticipation of potential challenges. The panel will discuss risk factors in identifying problematic beneficiaries as well as trust provisions, and will outline specific steps a...
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Modifying Irrevocable Trusts: Changing the Unchangeable?
Navigating Modification Methods, Governing Law, Consent Requirements, and Tax Consideratio...
June 6, 2018 • CLE • CLE On-Demand, Download
This CLE webinar will provide estate planning counsel with practical techniques to modify an irrevocable trust. The panel will describe the various modification methods, including decanting, construction, reformation, division and amendment. The program will also address potential state law issues a...
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Estate Planning and New IRS Centralized Partnership Audit Rules: Impact on Trusts Holding...
Opt-Out Provisions and Limitations, Designating Partnership Representative, and Alternativ...
May 30, 2018 • CLE, CPE, EA • CLE On-Demand, Download
This CLE/CPE webinar will guide estate planning counsel and trust advisers through the impact of the new partnership audit rules on estates and trusts holding partnership interests. The panel will describe the partnership audit rules, discuss the provisions in the regulations that disallow partnersh...
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Structuring Directed Trust Provisions: Granting Powers to Non-Trustees Under Uniform Direc...
Bifurcating Trust Duties, Applying Fiduciary Rules to Trust Directors, Protecting Benefici...
May 8, 2018 • CLE, CPE, EA • CLE On-Demand, Download
This CLE/CPE webinar will provide estate planning counsel and advisers with a practical guide to structuring special or "directed" trusts that grant power over a trust to a person who is not a trustee. The panel will discuss the specific challenges and opportunities in assigning duties between direc...
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Estate Planning for Creators of Intellectual Property
Valuation of IP, Discounting of Royalty Streams, Drafting Bequests and Structuring Trusts
May 2, 2018 • CLE • CLE On-Demand, Download
This CLE webinar will provide estate planners with a comprehensive guide to the unique planning needs of artists, authors and other creators of intellectual property. The panel will discuss the valuation of copyrights, trademarks, service marks and patents, as well as discounting of royalty streams...
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Cross-Border Estate Planning After Tax Reform: New Opportunities and Obligations
Expanded Definitions of U.S. Shareholders, Deemed Repatriation for Trust Holdings, Restruc...
April 25, 2018 • CLE, CPE, EA • CLE On-Demand, Download
This CLE/CPE program will provide estate planning counsel with a critical early look at the international implications of the new U.S. tax reform law on clients with cross-border assets and tax residence. The panel will offer guidance on examining and restructuring estate and trust documents for U.S...
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Structuring Sprinkle Trusts to Minimize Income Tax Consequences to Trust and Beneficiaries
Discretionary Distribution Strategies to Reduce Income Tax and Avoid Challenges to Trustee...
March 22, 2018 • CLE, CPE • CLE On-Demand, Download
This CLE/CPE webinar will provide estate planning counsel with guidance for designing income tax minimization strategies using sprinkle/spray trusts and other distribution mechanisms to shift tax burdens from higher to lower taxed beneficiaries. The panel will go beyond the basics to demonstrate str...
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Grantor Retained Annuity Trusts: Tax-Efficient Estate Planning Techniques
Leveraging GRATs to Preserve and Transfer Assets
March 14, 2018 • CLE • CLE On-Demand, Download
This CLE webinar will prepare estate planning attorneys to identify estate planning opportunities in grantor retained annuity trusts (GRATs). The panel will outline how to structure GRATs and teach skills for evaluating various tax impacts of GRATs as tax and investment planning vehicles.
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Grantor Trusts After Divorce: Tax Reform, Fiduciary Challenges, and Minimizing Tax for Tru...
Gift Tax Exemption on Divorce Transfers, Grantor Trust Rules, Gift-Splitting and Income Ta...
February 14, 2018 • CLE, CPE, EA • CLE On-Demand, Download
This CLE/CPE webinar will provide estate planners and fiduciary advisers with a practical, post-tax reform, guide to administering a grantor trust after the grantor's divorce. The panel will describe adverse income tax consequences due to inadequate drafting of the trust, detail corrections and crit...
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Avoiding Crummey Power Mistakes in Drafting Trust Documents
Protecting Against IRS Challenges to Gifts to Irrevocable Trusts
January 31, 2018 • CLE, CPE • CLE On-Demand, Download
This CLE/CPE webinar will provide counsel with a detailed review of best practices in drafting and maintaining Crummey provisions in trust documents. The panel will discuss the key language that must be included in all trusts that utilize Crummey "present interest" withdrawal provisions to qualify f...
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Trust and Probate Challenges: Minimizing and Litigating Claims of Undue Influence, Fraud,...
Overcoming Evidentiary Hurdles With Medical Records, Documentation, Experts and Other Witn...
January 18, 2018 • CLE • CLE On-Demand, Download
This CLE webinar will prepare estate planning counsel to litigate challenges to the will or trust documents. Our panelists will discuss the substantive bases for challenging wills and trusts, differing procedural requirements, and handling difficult evidentiary issues.
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IRC 645 Election: Estate Planning for Qualified Revocable Trusts in Taxable Estates
Deferral Opportunities, Active Participation Rules and Separate Share Rule Considerations
January 16, 2018 • CLE, CPE, EA • CLE On-Demand, Download
This CLE/CPE webinar will provide estate planning counsel and advisers with a comprehensive guide to the tax planning opportunities and hazards with making a Section 645 election to treat qualified revocable trusts (QRTs) as estates. The panel will discuss the advantages of electing estate treatment...
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U.S.-Israeli Estate Tax Planning for Dual Citizens
Reconciling U.S. and Israeli Law on Trust Taxation, Inheritance Laws, Situs Wills, and Wea...
November 21, 2017 • CLE, CPE, EA • CLE On-Demand, Download
This CLE/CPE webinar will provide estate planners with a helpful guide to estate planning tax challenges and opportunities for clients who have tax presence in both the United States and Israel. The panel will discuss the U.S. tax law and treaty provisions that govern tax rules in both Israel and th...
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Trusts Serving as Grantors to Other Trusts: Drafting Multi-Trust Structures for Optimal Ta...
Essential language in Grantor and Grantee Trusts
October 3, 2017 • CLE, CPE, EA • CLE On-Demand, Download
This CLE/CPE webinar will provide estate planners with a practical guide to the tax consequences of structuring trusts that own other trusts. The panel will discuss critical drafting language in both the grantor and grantee trust, and outline potential tax saving opportunities and risks in multi-tru...
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U.S.-Israeli Estate Tax Planning for Dual Citizens
Reconciling U.S. and Israeli Law on Trust Taxation, Inheritance Laws, Situs Wills, and Wea...
September 12, 2017 • CLE, CPE, EA • CLE On-Demand, Download
This CLE/CPE webinar will provide estate planners with a helpful guide to estate planning tax challenges and opportunities for clients who have tax presence in both the United States and Israel. The panel will discuss the U.S. tax law and treaty provisions that govern tax rules in both Israel and th...
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Separate Share Rule Considerations in Structuring IRA Trusts
Ensuring Beneficial "Stretch" Treatment for Beneficiaries of IRA See-Through Trusts Throug...
August 29, 2017 • CLE, CPE, EA • CLE On-Demand, Download
This CLE/CPE webinar will provide estate planning counsel with a thorough and practical guide to the separate share rule requirements and calculations as they apply to IRA beneficiary trusts. The panel will detail the specific requirements for designating separate shares in trust documents, outline...
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Structuring Private Family Trust Companies and SPEs for High Net Worth Individuals and Fam...
Evaluating Benefits and Risks, Ownership Structures, and State Law Considerations
August 2, 2017 • CLE • CLE On-Demand, Download
This CLE webinar will provide estate planning counsel and advisers with a practical guide to structuring private family trust companies (PFTCs) and special purpose entities (SPEs) for high net worth individuals and families. The panel will discuss the benefits and risks of PFTCs and other separate e...
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Advanced Trust Drafting for Income Tax Minimization: Including Capital Gains in DNI, Push-...
Managing the Disparity in Income Tax Treatment Between Beneficiary and Trust
May 17, 2017 • CLE, CPE • CLE On-Demand, Download
This CLE/CPE webinar will provide estate planning counsel with a comprehensive understanding and application of best practices in tax planning and trust document drafting to minimize income tax consequences of trust income. The panelist will provide a thorough review of the rules and practices cover...
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Structuring QDOTs for Non-Citizen and Nonresident Spouses: Deferring Tax Through Qualified...
Overcoming Unfavorable Exemption Rules for Non-U.S. Spouses, Utilizing Portability, and Ma...
May 9, 2017 • CLE, CPE, EA • CLE On-Demand, Download
This CLE/CPE webinar will provide estate planning counsel advisers with a thorough and practical guide to the rules and structuring considerations to drafting qualified domestic trusts (QDOTs) for U.S. taxpayers with nonresident alien ("NRA") spouses. The panel will offer specific guidance on when t...
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Structuring Trust Powers of Appointment for Tax Minimization and Asset Protection
Utilizing Optimal Basis Increase Trusts, Navigating the Uniform Power of Appointment Act,...
April 27, 2017 • CLE • CLE On-Demand, Download
This CLE webinar will provide estate planning counsel with a thorough and practical guide to structuring powers of appointment and their exercise in trust documents and wills. The panel will go beyond the basics to offer specific drafting tools to ensure that powers of appointment do not result in i...
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Tax and Estate Planning for Art Collectors
Navigating Valuation Challenges, 1031 Exchange Opportunities, Inter Vivos Transfers, and P...
April 19, 2017 • CLE, CPE, EA • CLE On-Demand, Download
This CLE/CPE webinar will provide estate planners with a comprehensive guide to the estate and income tax planning issues specific to valuable artwork and collectible items within an estate portfolio. The panel will discuss the critical questions of verifying title, documenting valuation, and dealin...
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Post-Mortem Trust Planning, Modifications and Allocations: Tax Elections Available to the...
Modifying Trusts Post-Mortem to Minimize Income Tax, Utilize Deferral Opportunities, and O...
April 5, 2017 • CLE, CPE, EA • CLE On-Demand, Download
This CLE/CPE webinar will provide estate planning counsel with an advanced and practical guide to post-mortem planning, including trust modification and allocations. The panel will offer tools to help fiduciaries and trust administrators navigate post-mortem planning challenges and opportunities, in...
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Revocable Grantor Trusts and IDGTs After the Death of the Trustor: Avoiding Gain Triggers,...
Structuring Trust Documents to Avoid Post-Mortem Income Tax Issues
February 14, 2017 • CLE, CPE, EA • CLE On-Demand, Download
This CLE/CPE webinar will provide estate planners with a comprehensive and practical guide to navigating the proper tax treatment and fiduciary requirements for defective trusts upon the death of the trustor. The panel will discuss income allocation rules, post-mortem asset transfer strategies, and...
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Massive Estate Planning Changes for 2016 and Beyond: Meeting New IRS Basis Consistency Req...
Ensuring Current and Future Estate Plans and Trusts Withstand Stringent New IRS Rules and...
November 9, 2016 • CLE, CPE, EA • CLE On-Demand, Download
This CLE/CPE webinar will provide estate planners with a recap of 2016 developments pertaining to estate planning, and will offer detailed suggestions on year-end considerations that planners should be aware of in reviewing existing estates and trusts. The panel will discuss the impact of several ke...
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Offshore Asset Protection Trusts: Structuring Foreign Trusts as Part of an Integrated Esta...
Underlying Concepts, Selecting Situs and Trustee, Arbitraging Competing Legal Systems, Det...
October 25, 2016 • CLE • CLE On-Demand, Download
This CLE webinar will provide estate planners with a comprehensive guide to drafting offshore asset protection trusts as part of an integrated estate plan. Barry Engel will discuss the key practical concerns of structuring offshore trusts, such as choice of trust situs, powers that rest with the tru...
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Estate Planning for Income Tax Reduction: Strategies for Maximizing New Basis
Leveraging Estate Tax Inclusion, Partnerships, Trusts, and Powers of Appointment
August 24, 2016 • CLE, CPE, EA • CLE On-Demand, Download
This CLE/CPE webinar will prepare estate planning counsel and tax advisors to unravel, understand and utilize stepped-up basis for income tax purposes. The panel will outline specific techniques for estate tax planning to leverage the advantages of a new basis at death, which often is a step-up in b...
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High-Balance IRAs: Estate and Income Tax Planning Strategies
Navigating the Unique Challenges of Large IRAs, Avoiding Double Taxation and Protecting IR...
February 24, 2016 • CLE, CPE, EA • CLE On-Demand, Download
This CLE/CPE webinar will provide estate planners with a deep dive into the planning challenges and opportunities that arise for clients with very high balance IRAs. The panel will discuss the specific issues with large IRAs, outline strategies for overall tax minimization and present options for po...
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Early Termination of Charitable Remainder Trusts: Tax Consequences and Planning Opportunit...
Drafting Provisions That Allow Termination; Navigating Methods of Termination, State Law C...
November 23, 2015 • CLE, CPE, EA • CLE On-Demand, Download
This CLE/CPE webinar will provide tax counsel and advisers with a detailed and practical guide to the early termination of charitable remainder trusts (CRTs). The panel will discuss the reasons for terminating a CRT early, drafting questions and provisions that allow for early termination of a CRT,...
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Estate Planning With Section 1031 Exchanges: Structuring Like-Kind Exchanges of Investment...
Complying with Complex IRS Requirements to Achieve Short- and Long-Term Tax Savings
September 1, 2015 • CLE, CPE • CLE On-Demand, Download
This CLE/CPE webinar will guide estate planning counsel through structuring IRC 1031 exchanges that allow clients to defer paying capital gains tax on the sale of investment property. The panel will explore opportunities for taking advantage of this under-utilized planning strategy and outline the m...
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NING and DING Trusts in Estate Planning: Designing ING Trusts to Avoid State Income Tax an...
Effective Drafting of Incomplete Gift Non-Grantor Trusts, Jurisdictional Differences, IRS...
August 11, 2015 • CLE, CPE, EA • CLE On-Demand, Download
This CLE/CPE webinar will guide estate planning counsel on the use of NING and DING trusts to reduce or avoid state income taxes. The panel will discuss the implications of IRS private letter rulings (PLRs) and the differences among jurisdictions which allow for incomplete gift non-grantor trusts.
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Estate Planning Strategies for Minimizing the Net Investment Income Tax on Trusts and Esta...
Reducing NIIT Through Distribution of Investment Income, Investment Allocation, Use of Gra...
July 22, 2015 • CLE, CPE • CLE On-Demand, Download
This CLE webinar will provide guidance to estate planning counsel on strategies for eliminating or reducing the 3.8% net investment income tax (NIIT) on estates and trusts. The panel will discuss planning techniques that benefit both trusts and their beneficiaries, including options for distributing...
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Trust Protectors in Estate Planning: Benefits and Legal Risks
Evaluating the Use, Selection, and Powers of Trust Protectors in States With and Without T...
June 9, 2015 • CLE • CLE On-Demand, Download
This CLE webinar will provide estate planning practitioners with a review of the benefits and risks of incorporating trust protectors and directing parties into estate plans. The panel will discuss how counsel can use trust protectors, drafting considerations, powers and duties, and jurisdictional d...
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Estate Planning and the Fiduciary Exception to Attorney-Client Privilege
Protecting Estate Counsel's Advice to Trustees Amid Conflicting Court Rulings
May 26, 2015 • CLE • CLE On-Demand, Download
This CLE webinar will provide guidance to estate planning counsel on whether and to what extent the fiduciary exception to attorney-client privilege applies to their communications with trustees. The panel will examine recent court rulings on the fiduciary exception and explain best practices for pr...
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Estate Planning and Rules for Minimum Distributions From Retirement Plans and IRAs
Navigating Rules for Different Retirement Accounts, Computing Required Distributions, and...
April 28, 2015 • CLE, CPE, EA • CLE On-Demand, Download
This CLE/CPE webinar will guide estate planning counsel in navigating the complexities involved in minimum distribution rules from retirement plans and IRAs. Attendees will learn how to compute required distributions, and navigate lifetime rules and post-death options for beneficiaries.
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Structuring Joint Exempt Step-Up Trusts: Evolving Tool to Maximize Step Up in Basis
Leveraging Opportunities, Navigating Complexities, and Preserving the Estate Tax Exemption...
March 24, 2015 • CLE, CPE, EA • CLE On-Demand, Download
This CLE/CPE webinar will prepare estate planning counsel to use an estate planning tool specifically for estate tax exemption and income tax basis step-up preservation. Our experienced panelists will outline practical drafting techniques and explain ambiguities and risks in taking advantage of step...
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Retirement Benefits in the Non-Taxable Estate: Maximizing Tax-Deferred Advantages
Estate Planning for Pension and 401Ks, IRAs/Roth IRAs, Beneficiary Designations, and Post-...
February 24, 2015 • CLE, CPE, EA • CLE On-Demand, Download
This CLE webinar will discuss planning for the disposition of retirement benefits for estates below the threshold for filing a federal estate tax return. The program will look at retirement plan differences, beneficiary designations, and post-mortem planning.
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Tax Apportionment in Estate Planning: Drafting Clauses to Preserve Dispositive Provisions
Navigating Techniques for Estate, Gift, Income, Generation Skipping Taxes and Retirement A...
January 20, 2015 • CLE, CPE, EA • CLE On-Demand, Download
This CLE webinar will prepare estate planning counsel to draft tax apportionment clauses that preserve dispositive provisions in the client's estate plan. Our experienced panelists will outline specific techniques for designing apportionment clauses within all tax frameworks and for retirement asset...
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Leveraging the GST Exemption: An Alternative to Portability Planning
A Roadmap for Maximizing the Generation-Skipping Transfer Exemption
December 2, 2014 • CLE, CPE, EA • CLE On-Demand, Download
This CLE webinar will discuss the use of the generation-skipping transfer (GST) exemption as an alternative to portability planning. The program will look at the history of the GST exemption, the advent of portability in estate tax planning, and best practices for leveraging a client's GST exemption...
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Split Dollar Arrangements: Leveraging Gift, Estate and Income Tax Benefits
Choosing the Appropriate Taxation Method and Policy, Structuring the Agreement, and Creati...
November 11, 2014 • CLE, CPE, EA • CLE On-Demand, Download
This CLE/CPE webinar will guide estate planning counsel in effectively using split-dollar arrangements to provide flexibility for clients. Our distinguished panelists will offer a detailed review of appropriate tax methods and policies, techniques for structuring the agreement, and special considera...
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Portability in Estate Planning: Alternative Strategy for Maximizing Tax Benefits
Evaluating Advantages of Portability vs. Traditional Bypass Trusts
October 14, 2014 • CLE, CPE, EA • CLE On-Demand, Download
This CLE webinar will offer tax advisors, and estate and trust law attorneys best practices for using portability in estate planning as a significant tax saving tool for clients going forward. The panel will outline election timing, language drafting in estate planning documents, and how trust plann...
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Estate Planning for Digital Assets 2014: Identification, Access and Ownership Challenges
Succession Plan Strategies for Internet and Computer Files, Social Media, and Electronic A...
May 13, 2014 • CLE • CLE On-Demand, Download
This CLE webinar will provide guidance to develop a comprehensive estate and succession plan encompassing digital assets. The panel will discuss issues particular to this unique class of property, offer estate planning and administration options, and explore current and future trends in this area.
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IRA Beneficiary Trusts and Post-Death Administration: Strategies and Tools for Implementat...
Navigating RMD Issues, Income Tax and Asset Protection Elections, Establishing Sub-Share T...
March 26, 2014 • CLE • CLE On-Demand, Download
This CLE webinar will focus on best practices in administering IRA beneficiary trusts. The panel will discuss ways to measure lives for required minimum distributions (RMDs), coordinate with trustees regarding estate tax related issues and with IRA custodians for payout of RMDs, establish beneficiar...
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Drafting Irrevocable Silent Trusts: Preserving Privacy of Trust Assets from Spendthrift Be...
Balancing Fiduciary Duties, Selecting Trust Situs and Type, Protecting Trust Assets, and M...
February 25, 2014 • CLE • CLE On-Demand, Download
This CLE webinar will educate estate planning counsel on structuring irrevocable silent trusts. You will hear from experienced panelists as they discuss types of silent trusts, trust situs and the delicate balance between secrecy and fiduciary duties to the beneficiaries of the trust.
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Estate Planning Update for 2014
Leveraging ATRA for Asset Protection Planning and Gifting Opportunities
January 28, 2014 • CLE, CPE • CLE On-Demand, Download
This CLE webinar will discuss the impact ATRA has had on estate planning strategies during its first year. The panel will explain how the higher exemption gives estate planners an array of new tools and approaches and a new primary focus on asset protection planning rather than estate tax reduction.
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Post-Mortem Estate Planning Complexities
Strategies for Leveraging Changes in Circumstance and Correcting Costly Omissions in the D...
December 10, 2013 • CLE
This CLE webinar will expand estate planning counsel's knowledge of post-mortem planning issues and techniques to allow for the smooth transition of assets to intended beneficiaries. Our experienced panelists will discuss the required filings, review tax issues related to federal and state estate ta...
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$5.25 Million Estate Tax Exemption: Maximizing New Planning Opportunities
Unwinding Prior Complicated Structures, Emphasizing State Estate Tax, Intergenerational an...
November 19, 2013 • CLE, CPE
This CLE webinar will guide estate planning attorneys in identifying and leveraging opportunities to maximize the permanent $5.25 million exemption. The panel will offer specific planning options for clients who no longer require federal estate tax avoidance strategies.
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Trust Structuring After the American Taxpayer Relief Act
Minimizing Net Investment Income, AMT and Capital Gains Taxes and Determining Investments
September 18, 2013 • CLE • CLE On-Demand, Download
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 ta...
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Trust Situs for Dynasty Trusts and DAPTs: Key Differences Among Top-Tier States
Selecting the Best Situs Among Nevada, Delaware, Alaska, South Dakota, Ohio, Tennessee and...
August 8, 2013 • CLE • CLE On-Demand, Download
This CLE webinar will provide counsel with an understanding of the key differences and variables among leading dynasty trust and domestic asset protection trust (DAPT) jurisdictions. The panel will outline what to consider when advising clients on the most appropriate jurisdiction in which to domici...
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Incomplete Gift Non-Grantor Trusts: Latest Developments and Private Letter Rulings
Leveraging DINGs Into NINGs for Savings in High State Tax Rate Jurisdictions
July 24, 2013 • CLE, CPE • CLE On-Demand, Download
This teleconference will focus on the benefits of NINGs as a state tax savings vehicle, and discuss the implications of the recent private letter rulings (PLR), how they differ from DINGs, and navigating the differences between jurisdictions which allow for incomplete gift non-grantor trusts.
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Estate Planning for Same-Sex Married and Unmarried Couples: Latest Developments
Optimizing Estate, Tax and Family Planning Opportunities in Recognition and Non-Recognitio...
July 9, 2013 • CLE • CLE On-Demand, Download
This CLE webinar will provide estate planning counsel with a review of divergent state and federal laws on recognition of married and unmarried same-sex couples. The panel will discuss the impact of recent court decisions, outline best practices for drafting key documents, and explore opportunities...
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Domestic Asset Protection Trusts: Key Strategies for 2013
Leveraging DAPTs, Combining with Double LLCs, Navigating Jurisdictional Differences, and U...
May 29, 2013 • CLE • CLE On-Demand, Download
This CLE webinar will provide estate planning counsel a review of the benefits of domestic asset protection trusts (DAPTs) as an asset protection vehicle. The panel will discuss combining DAPTs with two LLCs, navigate the differences between jurisdictions, identify Tier 1 DAPT states, and analyze th...
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Estate Tax Returns: Key Concepts for Estate Planning Counsel
Identifying Taxable Assets and Leveraging Available Deductions and Major Elections
May 22, 2013 • CLE • CLE On-Demand, Download
This CLE webinar will provide estate planning attorneys with a working understanding of how the estate tax works and proper reporting. Our speaker will offer guidance on assets subject to tax, deductions available and major elections.
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Intentionally Defective Grantor Trusts
Funding and Structuring Sales to Transfer Assets, Retain Control and Reduce Estate Taxes
March 6, 2013 • CLE • CLE On-Demand, Download
This CLE webinar will prepare estate planning practitioners to identify and effectively create estate planning opportunities through IDGTs and explain why some of those opportunities may soon vanish. The panel will outline how to structure IDGTs with an emphasis on the key steps in the planning and...
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Estate Planning for the Family-Owned Business
Effective Strategies for Business Transfer Through Inheritance, Gift or Sale
November 27, 2012 • CLE • CLE On-Demand, Download
This CLE webinar will address lifetime transfers of business ownership using key estate planning tools and concepts. The panel will discuss asset protection planning, transfer of business ownership interests to family members; and estate tax minimization that allows the owner to maintain control of...
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Estate Planning Using LLCs and Limited Partnerships
Achieving Estate Tax Savings Through Valuation Discounts, Protecting Against Creditor Clai...
October 11, 2012 • CLE • CLE On-Demand, Download
This CLE webinar will provide estate planning counsel with a review of creditor protection and estate tax savings through valuation discounts. The panel will emphasize using charging orders to protect the assets in the business entity and discuss ways to achieve the largest valuation discount availa...
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Captive Insurance Companies in Estate Planning: A Profit Maximization and Risk Reduction T...
Leveraging the Benefits for Asset Protection, Wealth Transfer and Retention, and Tax Minim...
September 13, 2012 • CLE • CLE On-Demand, Download
This CLE webinar will prepare counsel to evaluate the appropriateness of establishing a captive insurance company risk management program for clients. The discussion will include (1) an introduction to captives and how they are formed, (2) suggestions for when the implementation of a captive might b...
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Gifting Opportunities in 2012 — Before It's Too Late!
Leveraging the 2012 Tax Exemptions Through FLPs, FLLCs and GRATs, and Gifting Other Equity...
September 6, 2012 • CLE • CLE On-Demand, Download
This CLE webinar will identify and outline 2012 tax planning opportunities: wealth transfer strategies related to closely owned family businesses, real estate, privately held stock and related assets, and using life insurance, FLPs, FLLCs, GRATs and dynasty trusts to achieve estate, gift and generat...
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Estate Administration: Opening and Closing the Estate and Resolving Related Issues
Managing Fiduciary Powers and Duties, Distribution of Assets, Claims Against the Estate, a...
August 14, 2012 • CLE • CLE On-Demand, Download
This CLE webinar will provide estate planning counsel with a review of issues involved in estate administration. The panel will outline best practices for managing jurisdiction and venue; opening the estate; distributing assets; dealing with claims against the estate, tax and valuation issues; and c...
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Estate Tax Planning Opportunities in 2012
Maximizing Benefits Under Current Gift and Estate Tax Law: Portability, Lifetime Exemption...
August 1, 2012 • CLE • CLE On-Demand, Download
This CLE webinar will prepare estate planning attorneys to identify estate planning opportunities under the current estate and gift tax law. The panel will outline portability issues, ways to take advantage of the current lifetime gift/estate tax exemption, and other planning considerations.
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Generation-Skipping Trusts in Estate Planning
Crafting Dynasty Trusts for Tax Savings, Providing Income to Future Family Generations and...
June 19, 2012 • CLE • CLE On-Demand, Download
This CLE webinar will prepare estate planning attorneys to identify estate planning opportunities associated with generation-skipping trusts. The panel will outline the asset protection and tax savings benefits, how to structure and fund the trust, and identify provisions to consider.
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Leveraging Special Needs Trusts to Obtain Public Benefits
Crafting First Party, Third Party, and Pooled Special Needs Trusts
May 15, 2012 • CLE • CLE On-Demand, Download
This CLE webinar will provide estate planning attorneys with a practical guide to selecting the appropriate type of special needs trust (SNT) and structuring the SNT to avoid jeopardizing public benefit eligibility. The panel will highlight key issues to consider in the administration of these trust...
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Estate Planning for Medicaid and VA Benefits
Maximizing Benefits Through Succession Plan Strategies
May 2, 2012 • CLE • CLE On-Demand, Download
This CLE webinar will provide estate planning counsel with a review of veterans benefits eligibility requirements in conjunction with Medicaid eligibility requirements. The panel will offer best practices for meeting the eligibility requirements of both while protecting clients' assets.
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Directed Trusts
Structuring Trusts, Bifurcating Functions and Converting Existing Trusts Into Directed Tru...
March 27, 2012 • CLE • CLE On-Demand, Download
This CLE webinar will prepare estate planning counsel to identify opportunities for directed trusts from the perspective of the estate planning attorney and trustee. The panel will outline ways to structure and craft directed trusts, bifurcate functions and convert an existing trust to a directed tr...
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Trust Administration: Challenges and Best Practices
Managing Fiduciary Powers and Duties; Controlling, Protecting and Distributing Trust Asset...
February 7, 2012 • CLE • CLE On-Demand, Download
This CLE webinar will prepare trust and estate practitioners to overcome common challenges in trust administration. The panel will identify best practices for managing trustee duties and powers, and drill down into controlling, protecting, dividing and distributing trust assets and disbursing fees a...
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Employee Stock Ownership Plans as a Business and Tax Planning Vehicle
Leveraging ESOPs for Business Succession and Estate and Retirement Planning
January 25, 2012 • CLE, CPE • CLE On-Demand, Download
This teleconference will provide tax advisors with a review of the use of ESOPs for business succession, and estate and retirement planning purposes. The panel will discuss how to structure the ESOP and analyze tax consequences for the business owner, shareholders and employees.
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LLCs for Estate Planning, Asset Protection and Family Wealth Preservation
Best Practices for Family Wealth Transfer and Virtual Family Office Planning
December 7, 2011 • CLE • CLE On-Demand, Download
This CLE webinar will prepare estate law attorneys to represent the interests of their clients when using LLCs. The panel will review when LLCs may be appropriate and highlight how to use LLCs for wealth transfer and asset protection, including a discussion of the virtual family office.
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Estate Planning for Retirement Assets: Taxation and Other Challenges
Maximizing Tax Benefits, Evaluating Beneficiary Designations, and Navigating Minimum Requi...
November 1, 2011 • CLE • CLE On-Demand, Download
This CLE webinar will provide trust and estate attorneys and advisors with strategies for estate planning that involve retirement benefits. The panel will outline best practices to minimize tax impact and to make retirement assets payable to trusts.
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Estate Planning for the Family-Owned Business
Effective Strategies for Business Transfer Through Inheritance, Gift or Sale
June 28, 2011 • CLE • CLE On-Demand, Download
This CLE webinar will prepare trust and estate attorneys to develop business succession strategies for family owned businesses. The panel will outline best practices for ownership transfer through inheritance, gift, sale or charitable gift.
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Leveraging Defined Value Clauses to Mitigate Estate and Gift Tax
Drafting Formula Clauses and Donee Selection Post-Petter
May 31, 2011 • CLE, CPE • CLE On-Demand, Download
This CLE webinar will provide guidance on using defined-value clauses in estate planning, estate administration, and intra-family sales, offer examples of Petter -type clauses, analyze pros and cons of alternative recipients for excess value, and discuss strategies for dealing with risks of IRS chal...
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Estate Planning Tax Issues for 2011
Navigating the New Landscape for Estate, Gift and Generation Skipping Taxes
April 20, 2011 • CLE, CPE • CLE On-Demand, Download
This teleconference will provide tax advisors with an analysis of the 2010 Tax Relief Act provisions relating to estate, gift and GST, explain their impact on estate planning strategies for 2011 and after, and offer best practices for leveraging the tax changes for estate planning.
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Estate Planning Asset Protection Strategies
Leveraging LLCs and Trusts to Protect Assets and Preserve Wealth
March 15, 2011 • CLE • CLE On-Demand, Download
This teleconference will examine the use of LLCs, foreign trusts and domestic asset protection trusts to protect the assets of small or family businesses as well as individual investors. The panel will discuss the advantages and disadvantages of each entity and outline strategies to avoid pitfalls i...
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LLCs for Estate Planning and Asset Protection
Maximizing Tax Advantages for Donors and LLC Members and Shielding Assets From Creditors
October 21, 2010 • CLE, CPE • CLE On-Demand, Download
This CLE webinar will prepare tax advisors to use LLCs for estate planning and asset protection for family businesses or high-net worth individuals and how to avoid the pitfalls in setting up the entity and transferring assets to the entity. The panel will also discuss recent developments for single...
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