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IRS Crackdown on Abusive Trust Arrangements: Taxation, Audit Triggers, Reporting, DNI, For...
March 5, 2024 CLE, CPE, EA Live Webinar
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE webinar will provide guidance to trusts and estates attorneys and tax professionals on IRS enforcement actions and examinations focused on abusive trust arrangements. The panel will discuss key areas of focus by the IRS in examining trust arrangements and related transactions, taxation... Read More

Graegin Loans and Estate Tax Planning: Recent IRS Regulations, Requirements, and Potential...
March 14, 2024 CLE, CPE, EA Live Webinar
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE webinar will provide trusts and estates counsel guidance on utilizing Graegin loans to minimize estate taxes and potential limitations stemming from recent IRS regulations. The panelist will discuss recent developments and IRS guidance, review requirements under current tax law, and off... Read More

Estate Planning and the SECURE Act and SECURE 2.0: Critical Considerations for Estate Plan...
March 19, 2024 CLE Live Webinar
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE course will guide estate planners and advisers on the SECURE Act and SECURE 2.0's impact on estate planning and administration. The panel will discuss new regulatory and tax rules stemming from the SECURE Act and SECURE 2.0 and challenges for retirement benefits, trusts, and distributions.... Read More

Constructive Attribution Rules for Foreign Trusts: Direct and Indirect Ownership, Reportin...
March 28, 2024 CLE, CPE Live Webinar
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE webinar will provide trusts and estates counsel and advisers guidance on the application of constructive attribution rules to foreign trusts, critical planning considerations, and pitfalls to avoid. The panel will provide a detailed analysis of constructive attribution rules for foreign... Read More

2024 GST Tax Planning Techniques in Light of Increased Estate and Gift Tax Exclusions
Applicable Rules, Allocations, Formula Drafting, Key Challenges, and Mistak...
April 2, 2024 CLE, CPE Live Webinar
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE course will provide estate planners guidance on key generation-skipping transfer (GST) tax planning techniques in light of increased estate and gift tax exclusions and other key provisions under current tax law. The panel will discuss applicable GST rules and utilizing those rules to th... Read More

Estate Planning With Private Trust Companies: Ownership, Governance, U.S. Tax and Regulato...
Design and Operation of PTCs, Jurisdiction, Regulated vs. Unregulated PTCs,...
April 9, 2024 CLE Live Webinar
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE webinar will provide estate planners guidance on structuring and utilizing private trust companies (PTC) as an estate planning tool for high net worth families. The panel will discuss the design and operation of PTCs and how they are used as an estate planning mechanism, required documentat... Read More

U.S. Tax Treatment of Gifts and Inheritances From Nonresidents
April 29, 2024 CLE, CPE Live Webinar
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE course will provide estate planners and tax professionals guidance on navigating the tax rules applicable to gifts from nonresidents and offer planning techniques to minimize adverse tax consequences and reporting mishaps. The panel will focus on (1) the tax aspects of gifts of U.S. ass... Read More

Advanced Trust Drafting for Income Tax Minimization: Including Capital Gains in DNI, Push-...
Managing the Disparity in Income Tax Treatment Between Beneficiary and Trus...
June 13, 2024 CLE Live Webinar
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE course 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 panel will provide a thorough review of the rules and practices covering incl... Read More

U.S.-Canadian Tax and Estate Planning for Dual Residents
Reconciling U.S. and Canadian Law on Trusts, Deemed Dispositions on Death,...
February 28, 2024 CLE, CPE CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE course 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... Read More

U.S. Estate Tax on Equity Awards and Shares Held by Non-U.S. Citizens: Key Issues and Plan...
Domicile, Situs of Assets, U.S. Estate Tax Exemptions, Tax Treaties, Use of...
February 27, 2024 CLE, CPE, EA CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE webinar will provide estate planners, tax counsel, and advisers a detailed analysis of the application of U.S. estate tax to non-U.S. citizens receiving equity awards from or that hold shares in U.S. companies. The panel will focus on navigating potential estate tax implications for non... Read More

Family Limited Partnerships in Estate Planning: Structuring and Income Tax Considerations,...
February 20, 2024 CLE, CPE, EA CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE course will provide estate planners with a practical guide to utilizing family limited partnerships (FLPs) in estate planning under current tax law. The panel will discuss the income tax and asset protection benefits of FLPs, detail how to withstand IRS scrutiny of transfers and operati... Read More

Estate Planning and Carried Interest: Estate Tax Reduction Strategies for Private Equity a...
Strategies for Wealth Transfer and Asset Protection to Avoid Adverse Tax Co...
February 15, 2024 CLE CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE course for estate planning counsel who advise private equity and hedge fund founders will discuss the estate planning opportunities presented by carried interest. The panel will outline how planners can help structure founders' transfers of carried interest to family members, dive into the... Read More

Drafting IRA Beneficiary "See-Through" Trust Provisions
Meeting Complex IRS Rules to Qualify a Trust as a Conduit Trust or an Accum...
February 13, 2024 CLE, CPE CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE course will provide estate planning counsel with detailed guidance on drafting "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 tru... Read More

New IRS Regulations for Donor-Advised Funds: Key Provisions, DAF Exceptions, Taxable Distr...
February 6, 2024 CLE, CPE, EA CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE webinar will provide estate planners and tax practitioners guidance on key provisions and the impact of recent proposed IRS regulations for donor-advised funds (DAFs). The panel will discuss critical provisions of these regulations, the tax treatment of distributions and expenditures, D... Read More

Negotiating, Drafting, and Enforcing Gift Agreements: Restrictions and Pitfalls to Avoid,...
January 31, 2024 CLE CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE webinar will provide estate planning counsel and advisers guidance on avoiding legal ramifications in the negotiation, drafting, and enforcement of gift agreements. The panelist will offer techniques for negotiating and drafting gift agreements. The panelist will also discuss issues involve... Read More

Structuring IRA Trusts in Estate Planning to Comply With SECURE Act and SECURE 2.0 Rules
Modifying Trust Provisions, Minimizing Taxes and Preserving Assets, 10-Year...
January 25, 2024 CLE, CPE, EA CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE course will prepare estate planning practitioners and tax advisers to identify key estate planning issues associated with IRA trusts under the SECURE Act and SECURE 2.0. The panelist will outline the current SECURE Act's rules and requirements, the implications of SECURE Act 2.0, the asset... Read More

2024 Gift Planning Strategies in Light of Increased Tax Exemptions and Other Key Tax Provi...
Balancing Income and Transfer Tax Benefits, Determining the Appropriate Gif...
January 23, 2024 CLE, CPE, EA CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE webinar will provide estate planners guidance on key gifting strategies for individuals and couples under current tax law and in light of increased gift, estate, and generation-skipping transfer tax (GST) exemptions for 2024. The panel will discuss mechanisms for balancing income and tr... Read More

Domicile and Tax Residency for Business Owners: Estate Planning Considerations, Tax Issues...
January 19, 2024 CLE, CPE, EA CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE webinar will provide estate planners and advisers an in-depth analysis of domicile and residency considerations for business owners and their impact on estate and tax planning. The panel will discuss the challenges faced by business owners shifting residency from one state to another to... Read More

Advanced Estate Planning for Large Estates: Utilizing FLPs, Dynasty Trusts, SLATs, CRUTs/C...
January 4, 2024 CLE, CPE CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE webinar will provide an analysis of mechanisms and key considerations for utilizing various trusts, family limited partnerships, charitable giving vehicles, and other techniques aimed towards providing effective estate planning and asset protection. Read More

Estate Planning With LLCs: Navigating Tax Challenges, Reporting Requirements, and Planning...
Key Provisions for Operating Agreements, Using LLCs to Invest in Real Estat...
December 29, 2023 CLE, CPE CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE webinar will provide estate planners with a practical guide to utilizing limited liability companies (LLCs) in estate planning under current tax law. The panel will discuss the income tax and asset protection benefits of LLCs and address the use of limited liability companies to shift i... Read More

Tax and Estate Planning With SLATs, GRATs, and IDGTs: Key Drafting Considerations for Coun...
December 19, 2023 CLE, CPE, EA CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE webinar will provide estate planners a detailed analysis of key challenges and pitfalls to avoid when drafting SLATs, GRATs, IDGTs, and other irrevocable trusts. The panel will discuss the legal framework and key considerations for irrevocable trusts, the pros and cons of trust protecto... Read More

Discretionary Trust Distributions of Principal and Income: Avoiding Beneficiary Challenges...
December 12, 2023 CLE CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE course will provide trust planning counsel and fiduciary advisers with a thorough, practical guide to making discretionary distributions of principal or income from a discretionary trust. The panel will discuss liability risks involved for trustees making these distributions, review appropr... Read More

Utilizing Lifetime QTIP Trusts in Estate Planning: Tax Issues, State Limitations, Key Prov...
December 7, 2023 CLE CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE course will provide guidance to trusts and estates counsel on utilizing lifetime qualified terminable interest property (QTIP) trusts in estate planning under current tax law. The panel will discuss critical issues and pitfalls to avoid in relation to income, gift, estate and GST taxes, sta... Read More

Generation-Skipping Transfer Tax and Post-Mortem Planning: Tax Rules, Allocations, Formula...
November 30, 2023 CLE, CPE CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE course will provide estate planners guidance on key generation-skipping transfer (GST) tax planning techniques under current tax law. The panel will discuss applicable GST rules and utilizing those rules to the advantage of clients, allocations, formula drafting, and more. The panel wil... Read More

Beneficiary Designations in Estate Planning: Transfer on Death, Payable on Death, IRAs, SE...
November 28, 2023 CLE, CPE, EA CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE webinar will provide trusts and estates counsel and advisers an in-depth analysis of critical issues and challenges of beneficiary designations in estate planning. The panel will discuss the legal and tax implications of beneficiary designations, key considerations in transferring proba... Read More

Modifying Irrevocable Trusts Using Nonjudicial Settlement Agreements
Structuring NJSA Wrappers, Relocating Trust Situs, Resolving Disputes, Reme...
November 9, 2023 CLE CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE course 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 modification... Read More

Structuring Private Family Trust Companies and SPEs for High Net Worth Individuals and Fam...
Evaluating Benefits and Risks, Ownership Structures, and State Law Consider...
November 8, 2023 CLE CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE course 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 en... Read More

Charitable Remainder Trusts: Income Tax, Inherited IRAs, Key Considerations for Trust and...
Mechanics of CRTs Under Current Tax Law, Deduction of Interest, Estate Tax...
October 26, 2023 CLE, CPE, EA CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE course will provide trust and estates counsel guidance on utilizing charitable remainder trusts (CRTs) for income tax and estate planning. The panel will discuss the mechanics of CRTs under current tax law, deduction of the charitable remainder interest, impact on the estate tax, and ke... Read More

Disclaimers and Estate Planning
October 24, 2023 CLE CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE course will provide a guide to both planning opportunities and post-mortem adjustments through the proactive use of qualified disclaimers. The speaker will offer suggestions for structuring estate plans with a focus on joint accounts, beneficiary designations, disclaimer trusts, credit shel... Read More

Planning for Cryptocurrency Investors: Estate Planning, Asset Protection, and Investments
October 19, 2023 CLE, CPE, EA CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE course will provide estate planning and business attorneys with an in-depth analysis of challenges for cryptocurrency investors. The panel will discuss the impact of cryptocurrency on estate planning, asset protection, and investment management, as well as explore effective transaction... Read More

Offshore Asset Protection Trusts: Structuring Foreign Trusts as Part of an Integrated Esta...
October 17, 2023 CLE CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE webinar will provide estate planners with a comprehensive guide to drafting offshore asset protection trusts as part of an integrated estate plan. The panel will discuss the key practical concerns of structuring offshore trusts, such as choice of trust situs, powers that reside in the trust... Read More

Advanced Estate Planning for Large Estates: Utilizing FLPs, Dynasty Trusts, SLATs, CRUTs/C...
October 12, 2023 CLE, CPE CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE webinar will provide an analysis of mechanisms and key considerations for utilizing various trusts, family limited partnerships, charitable giving vehicles, and other techniques aimed towards providing effective estate planning and asset protection. Read More

Trust Dispositions of IRAs and Qualified Plans: Conduit vs. Accumulation Trusts, SECURE Ac...
October 10, 2023 CLE CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

The CLE course will provide estate planning professionals with a thorough and practical guide to clients' planning and structuring considerations with qualified retirement plans. The panelist will address the specific planning issues involving pre-mortem allocation and post-mortem disposition provis... Read More

GRATs in Estate Planning Under Current Tax Law
Structuring Considerations, Income, Gift, Estate, and Generation-Skipping T...
October 5, 2023 CLE, CPE CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE course will offer a comprehensive guide to structuring 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 client c... Read More

Marital Deduction Planning and Portability: Problem Areas for Spouses, Second Marriages, Q...
Key Issues, Drafting Considerations, Marital Deduction Formula Clauses, Fra...
October 3, 2023 CLE, CPE, EA CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE webinar will provide trusts and estates counsel and tax advisers guidance on key considerations for marital deduction planning and the impact of portability. The panel will discuss strategies and current problem areas in estate planning for spouses, QTIP trusts and elections, types of m... Read More

Domestic Asset Protection Trusts: Key Income and Transfer Tax Implications
Structuring DAPTs to Minimize Federal and State Taxes, Gifting, Creditor Is...
September 26, 2023 CLE, CPE CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE course 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... Read More

Offshore Accounts in Estate Planning, Probate, and Administration: Reporting Requirements,...
FBAR Reporting and Recent SCOTUS Decision in Bittner v. U.S; FATCA, IRS Aud...
September 20, 2023 CLE, CPE CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE webinar will provide estate planners guidance on navigating issues stemming from offshore accounts in estate planning, probate, and administration. The panel will discuss the recent U.S. Supreme Court decision in Bittner v. U.S. regarding FBAR reporting, FATCA, penalties, and other repo... Read More

Structuring Intentionally Defective Grantor Trusts Under Current Tax Law
September 12, 2023 CLE CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE course will provide estate planners with a comprehensive and practical guide to critical considerations and pitfalls to avoid in structuring intentionally defective grantor trusts (IDGTs). The panel will discuss navigating the tax treatment and fiduciary requirements for defective trusts up... Read More

Structuring Preferred Partnership Freezes in Estate Planning: Chapter 14 Valuation Rules,...
August 22, 2023 CLE, CPE, EA CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE course will provide estate planners, advisers, and tax counsel with a comprehensive exploration into the planning and structuring challenges and tax benefits of "freeze partnerships" as a tool for inter-generational wealth transfer. I will discuss how to determine when freeze partnerships a... Read More

Application of U.S. Estate Tax Laws to Non-U.S. Citizens: Domicile, Situs of Assets, Tax T...
August 17, 2023 CLE, CPE, EA CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE webinar will provide trusts and estates counsel a detailed analysis of the application of U.S. estate tax to non-U.S. citizens. The panel will focus on relevant tax rules and potential estate and gift tax planning pitfalls, opportunities, determining the domicile of individuals for U.S.... Read More

Structuring Incomplete Gift Non-Grantor Trusts: Key Provisions, Tax Planning, Trust Situs,...
August 15, 2023 CLE, CPE, EA CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE course will guide estate planning professionals on using Incomplete Gift Non-Grantor Trusts (ING(s)) to reduce or avoid state income taxes. The tax savings can extend to federal income tax and estate tax savings as well. In a lively discussion, The panel will address applicable federal... Read More

Valuations in Estate and Gift Tax Planning: Recent Developments and Key Considerations for...
Section 2704, Fractional Interests, Intrafamily Transfers, Promissory Notes...
August 10, 2023 CLE, CPE, EA CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE course will provide trust and estates counsel with a thorough and comprehensive guide to the legal framework and challenges for valuations in estate and gift tax planning. The panel will discuss recent developments impacting valuations in estate planning, valuation discounts for estate... Read More

Tax and Estate Planning: Impact of the Anticipatory Assignment of Income Doctrine
August 8, 2023 CLE, CPE, EA CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE webinar will provide tax counsel and estate planners guidance on the impact of the anticipatory assignment of income doctrine on tax and estate planning and strategies to minimize adverse tax consequences. The panel will discuss recent cases, applicable tax rules, key issues for gifting... Read More

Probate Strategies When Nonresident/Non-Citizen Decedents Own U.S. Assets: Legal, Tax, and...
July 27, 2023 CLE CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE course will provide estate planning counsel with a review of critical issues that arise when a nonresident decedent's estate owns assets in the United States. The panel will explain the practical challenges in obtaining original or ancillary probate or administration, potential conflicts be... Read More

Mastering Fiduciary Accounting Income for Estate Planners and Administrators
Interpreting Operating Documents, Applying UPIA and State Law, Designing Di...
July 25, 2023 CLE, CPE, EA CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE course 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 essen... Read More

2023 Trust Planning and Drafting Considerations: Fiduciary Concerns, Income Tax, Trust Sit...
July 18, 2023 CLE CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE webinar will provide estate planning counsel with a comprehensive understanding and application of best practices in trust planning and document drafting in light of recent cases and current tax law. The panel will provide a thorough review of the rules and practices covering trust situs, d... Read More

Joint vs. Individual Trusts in Separate and Community Property States
Key Structuring Considerations, Identifying "Problem" Assets, Coordinating...
July 11, 2023 CLE, CPE, EA CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE course will provide estate planners with a thorough and practical guide to overcoming the challenges of utilizing joint and individual trusts in separate property/community property states. The panel will outline when to use joint marital trusts instead of individual trusts and vice ver... Read More

New IRS Guidance for Irrevocable Grantor Trusts: 1014 Basis Adjustments, Key Issues for U....
July 6, 2023 CLE, CPE, EA CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE webinar will discuss recent IRS guidance for basis adjustments for irrevocable grantor trusts and other basis issues encountered by trust and estate advisers. The panel will discuss options and key provisions in structuring trusts, Revenue Ruling 2023-2 and its impact on basis and estat... Read More

Advanced Gifting Strategies for Estate Planners: Balancing Income and Transfer Tax Benefit...
June 29, 2023 CLE, CPE, EA CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE webinar will provide estate planners guidance on key gifting strategies for individuals and couples under current tax law. The panel will discuss mechanisms for balancing income and transfer tax benefits, key gifting considerations, asset selection, and other critical items for estate plann... Read More

SECURE Act 2.0 Considerations for Estate Planners and Administrators
Challenges and Opportunities for Retirement Benefits, Trusts, and Distribut...
June 27, 2023 CLE, CPE, EA CLE On-Demand, Download
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This CLE/CPE webinar will provide guidance to estate planners and advisers on the impact of the SECURE Act 2.0 on estate planning and administration. The panel will discuss new regulatory and tax rules stemming from the SECURE Act 2.0 and opportunities for retirement benefits, trusts, and distributi... Read More

Estate Planning and the Banking Crisis: Challenges and Opportunities
Outright and Split-Interest Gifts, Structuring Trusts, and More
June 13, 2023 CLE, CPE, EA CLE On-Demand, Download
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This CLE/CPE webinar will provide estate planners and advisers guidance on estate planning considerations in a time of banking uncertainty. The panel will discuss the impact of a banking crisis on estate planning and administration in light of the recent collapse of Silicon Valley Bank and offer cri... Read More

Charitable Giving Vehicles in Estate Planning: Private Foundations, CRTs, CLTs, DAFs, and...
Key Issues for Estate Planners and Advisers, Key Trust Provisions, Operatio...
May 30, 2023 CLE, CPE, EA CLE On-Demand, Download
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This CLE/CPE webinar will provide estate planning counsel and advisers with a thorough and practical guide to selecting charitable giving vehicles. The panel will cover the eight most common strategies, spending adequate time to discuss the nuances of the most popular structures and the utilities of... Read More

Spousal Lifetime Access Trusts: Income, Gift, Estate, and GST Tax; State Limitations; Buil...
May 25, 2023 CLE, CPE, EA CLE On-Demand, Download
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This CLE/CPE course will guide trusts and estates counsel on leveraging spousal lifetime access trusts (SLATs) in estate planning in light of the current and ever-changing tax law. The panel will discuss critical issues concerning income, gift, estate, and GST taxes, including pitfalls to avoid. The... Read More

Estate Planning for Art Collectors: Structuring Disposition Plans for Artworks and Collect...
Navigating Valuation Challenges, Tax Planning Opportunities, Transfers and...
May 23, 2023 CLE, CPE, EA CLE On-Demand, Download
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This CLE/CPE course 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 dealing... Read More

Structuring Non-Grantor Trusts for Wealth Transfers and Income Tax Planning
May 11, 2023 CLE, CPE, EA CLE On-Demand, Download
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This CLE/CPE webinar will guide trusts and estates attorneys on utilizing non-grantor trusts to transfer wealth and income tax planning. The panel will discuss the advantages and disadvantages of non-grantor trusts under current tax law and potential tax law changes, the risks of toggling between gr... Read More

Avoiding "Due on Transfer" in Trusts: Structuring Transfers to Avoid Triggering Accelerati...
A Real World Guide to Garn-St. Germain Act Exemptions
April 25, 2023 CLE CLE On-Demand, Download
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This CLE course will provide estate planners and trust attorneys with comprehensive guidance on accomplishing transfers of encumbered real property to a revocable living trust without triggering "due-on-sale/due-on-transfer" mortgage provisions. The panelist will discuss how the Garn-St. Germain Dep... Read More

Trust, Estate, and Gift Taxation: Recent Developments, Allocation of GST Exemption, Preser...
April 18, 2023 CLE, CPE, EA CLE On-Demand, Download
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This CLE/CPE webinar will provide estate planners guidance on recent developments in trust, estate, and gift taxation and their impact on estate planning strategies. The panel will discuss the generation-skipping transfer tax and allocation of GST exemption, trust division to preserve asset basis an... Read More

Trustee's Obligation to Inform Beneficiaries: Avoiding Breach of Fiduciary Duty Claims
Reconciling Discrepancies Between Trust Document and State Law, Navigating...
March 22, 2023 CLE CLE On-Demand, Download
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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... Read More

Estate Planning for Unmarried Cohabiting Couples: Legal and Tax Issues, Best Practices for...
Income, Gift, and Estate Tax Implications and Planning; Revocable Trusts; R...
March 21, 2023 CLE, CPE, EA CLE On-Demand, Download
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This CLE/CPE webinar will provide estate planners a detailed analysis of key legal and tax considerations for structuring estate plans for unmarried cohabiting couples. The panel will discuss strategies to reduce income, gift, and estate tax liability and provide an analysis of key issues that arise... Read More

Flexible Estate Tax Planning Techniques During an Uncertain Time
Gifts and Transfers, Powers of Appointment, Life Insurance Assets, Portabil...
March 15, 2023 CLE, CPE, EA CLE On-Demand, Download
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This CLE/CPE course will provide estate planning counsel an in-depth analysis of essential estate inclusion techniques and key challenges under current tax law. The panel will discuss structuring gifts and transfers during life, leveraging general and special powers of appointment, shifting life ins... Read More

Trust Administration: Controlling, Protecting, and Distributing Trust Assets
Trustee Duties and Powers, Tax Issues, Advances to Beneficiaries, Fees, Exp...
March 14, 2023 CLE CLE On-Demand, Download
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This CLE course 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. T... Read More

Estate Planning Techniques for Rising and Falling Interest Rates: Key Strategies and Pitfa...
Intrafamily Loans, Installment Sales, GRATs, Charitable Remainder Trust, Qu...
March 8, 2023 CLE, CPE CLE On-Demand, Download
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This CLE/CPE webinar will provide estate planners guidance on effective estate and tax planning strategies for both a high interest rate and low interest rate environment. The panel will discuss the impact of interest rates on estate planning and provide insight as to which planning techniques work... Read More

Multijurisdictional Practice Issues in Estate Planning: Key Considerations for Trust and E...
Domicile Challenges, Multistate Probates, Asset Ownership Vehicles, and Eth...
February 21, 2023 CLE, CPE, CLE Ethics CLE On-Demand, Download
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This CLE/CPE webinar will provide estate planners with a practical guide to the challenges and requirements of multijurisdictional practice. Our esteemed presenter will offer guidance in reconciling differing state treatment of revocable and irrevocable trusts and navigating confusing conflict of la... Read More

Inclusion of Capital Gains in Distributable Net Income for Trusts and Estates: Allocations...
Fiduciary Accounting Rules, Treas. Reg. Section 643(a)-3(b) Provisions, Sta...
February 15, 2023 CLE, CPE, EA CLE On-Demand, Download
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This CLE/CPE course will provide trust, estates, and tax counsel an in-depth analysis of the rules and practices covering the inclusion of capital gains in distributable net income (DNI) for trusts and estates. The panelist will review the requirements within trust documents to allow treating capita... Read More

Converting Grantor Trusts to Non-Grantor Trusts: Tax Benefit Evaluation and Potential Pitf...
Switching Off Grantor Trust Features in Existing Trusts, Structuring Multip...
February 14, 2023 CLE, CPE, EA CLE On-Demand, Download
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This CLE/CPE course will provide estate planning counsel with a thorough and practical guide to converting grantor trusts to nongrantor trusts and evaluating the potential tax benefits and disadvantages of such conversion. With the current environment's continued focus on income tax planning in conj... Read More

Portability of Gift and Estate Tax Exemption: Planning Considerations, Forms 706 and 709,...
February 7, 2023 CLE, CPE, EA CLE On-Demand, Download
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This CLE/CPE webinar will provide trusts and estates counsel and tax advisers guidance on key planning considerations for the portability of gift and estate tax exemptions. The panel will discuss making portability elections, available relief for missed elections, and the computation and reporting o... Read More

Estate Planning for Resident and Nonresident Aliens
Navigating Estate, Gift, and GST Tax Rules; Leveraging Estate and Lifetime...
February 1, 2023 CLE, CPE, EA CLE On-Demand, Download
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This CLE/CPE course will focus on counsel's 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... Read More

U.S.-UK Tax and Estate Planning: Advanced Techniques for Estate Planners and Tax Professio...
Reconciling U.S. and UK Law on Trusts, Cross-Border Ownership of Real Prope...
January 24, 2023 CLE, CPE, EA CLE On-Demand, Download
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This CLE/CPE webinar will provide estate planners and tax professionals with a guide to estate planning tax challenges and opportunities for clients who have a tax presence in both the U.S. and UK. The panel will discuss the U.K. tax law and treaty provisions that govern tax liabilities in cross-bor... Read More

Minimizing Capital Gains in Estate Planning: Sales, Notes, Undoing Trusts, Upstream Giftin...
January 19, 2023 CLE, CPE, EA CLE On-Demand, Download
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This CLE/CPE course will provide trusts and estates counsel guidance on various techniques to minimize capital gains in estate planning. The panel will discuss key estate planning issues from the sale and transfer of real estate, business interests, and other assets, as well as effective methods to... Read More

Estate Planning Strategies for QTIP Trust Assets: Navigating Estate and Gift Tax Rules and...
January 4, 2023 CLE, CPE, EA CLE On-Demand, Download
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This CLE/CPE webinar will provide guidance to trusts and estates counsel on estate planning strategies for qualified terminable interest property (QTIP) trust assets under current tax law. The panel will discuss the requirements of QTIP trusts for optimum tax benefits, applicable gift and estate tax... Read More

Private Foundation Self-Dealing Rules: Estate Planning, Administration Issues and Tax Cons...
December 13, 2022 CLE, CPE, EA CLE On-Demand, Download
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This CLE/CPE webinar will provide estate planning counsel and advisers with an overview of private foundations excise tax rules and a practical guide to self-dealing rules. The panel will also discuss pitfalls to avoid, corrective measures and avoiding penalties. Read More

Estate Planning for Farm and Ranch Owners: Key Issues for Planners and Administrators
Ownership Structures, Effective Transfer Methods, Income and Estate Tax Con...
December 7, 2022 CLE, CPE, EA CLE On-Demand, Download
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This CLE/CPE course will guide estate planners and administrators on the critical legal challenges of estate planning for farmers. The panel will discuss the uniqueness of estate planning for farmers and ranchers, ownership structures and associated risks, and critical estate administration challeng... Read More

Advanced Income and Estate Tax Planning Techniques for Owners of Closely Held Businesses
November 17, 2022 CLE, CPE, EA CLE On-Demand, Download
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This CLE course will provide trusts and estates attorneys with an in-depth analysis of advanced income and estate tax planning strategies for owners of closely held businesses under current tax law and in light of proposed tax law changes. The panel will discuss techniques utilizing GRATs, sales to... Read More

Cross Border U.S.-Canadian Tax and Estate Planning
Reconciling U.S. and Canadian Law on Trusts, Deemed Dispositions on Death,...
November 15, 2022 CLE, CPE, EA CLE On-Demand, Download
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This CLE/CPE course will provide estate planners with a comprehensive guide to estate planning tax challenges and opportunities for clients who have tax considerations in both the United States and Canada. The panel will discuss the U.S. tax law and treaty provisions that govern tax in Canada and th... Read More

Estate Planning for Mixed Nationality Couples: Key Issues and Strategies for Both the U.S....
Tax Resident Status, Spousal Deduction, QDOTs, Income Tax Issues, Gifting S...
November 8, 2022 CLE, CPE, EA CLE On-Demand, Download
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This CLE/CPE webinar will give estate planners and advisers an in-depth discussion of various challenges and estate planning techniques for mixed-nationality couples. The panel will discuss key planning considerations and available options, the impact of tax resident status on estate planning, and U... Read More

Estate Planning With Buy-Sell Agreements: Buy-Sell Plan Options, Key Provisions, Formulas,...
November 3, 2022 CLE CLE On-Demand, Download
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This CLE webinar will guide estate planners on utilizing buy-sell agreements as part of an estate plan and critical considerations in structuring these agreements for tax and estate planning. The panel will discuss the types of buy-sell plans, key drafting considerations, valuation challenges and fo... Read More

Estate Basis Consistency Rules for Fiduciaries: Navigating Reporting Requirements and Dist...
Avoiding Penalties, Determining Impact of Disclosure Rules on Estate and Be...
October 27, 2022 CLE, CPE, EA CLE On-Demand, Download
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This CLE/CPE course 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... Read More

Structuring Special Needs Trusts as IRA Beneficiaries: Avoiding Tax Traps in Funding SNTs...
October 19, 2022 CLE CLE On-Demand, Download
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This CLE course will provide estate planners with an advanced guide to drafting and structuring supplemental and special needs trusts (SNTs). The panel will focus on considerations such as setting up trusts to serve as beneficiaries of retirement accounts and drafting language and traps to avoid str... Read More

ESOP Transactions in Estate Planning: Income and Transfer Taxes, Considerations for Closel...
October 13, 2022 CLE, CPE, EA CLE On-Demand, Download
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This CLE/CPE course will provide guidance to estate planners on utilizing employee stock ownership plan (ESOP) transactions for business succession planning and minimizing estate, gift, and generation-skipping transfer taxes. The panel will discuss the basics of ESOP structures and transactions, inc... Read More

Structuring Trust Protector Provisions: Protectors' Powers and Duties, Trustee Oversight,...
Avoiding Unintentional Fiduciary Classification, Key Trust Provisions to Li...
October 11, 2022 CLE, CPE CLE On-Demand, Download
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This CLE/CPE course will provide estate planning counsel and advisers with a practical guide to structuring trust protectors 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 an... Read More

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...
October 4, 2022 CLE, CPE, EA CLE On-Demand, Download
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This course 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... Read More

Estate Planning for Mineral Rights and Royalties: Key Considerations for Estate Planners a...
Conveyances of Fractional Mineral Interests, Royalties, and Oil and Gas Lea...
September 29, 2022 CLE CLE On-Demand, Download
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This CLE webinar will provide estate planners and attorneys with an in-depth analysis of critical issues and planning strategies for addressing mineral rights and royalties in estate planning. The panel will discuss practical techniques for gifting and transferring mineral and royalty rights, the im... Read More

Pre-Immigration Estate and Gift Tax Planning: Foreign Assets, Reporting Requirements, Stra...
September 27, 2022 CLE, CPE, EA CLE On-Demand, Download
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This CLE course will provide trusts and estates attorneys with a practical guide to pre-immigration estate planning tools and techniques. The panel will go beyond the basics to detail intricate strategies for minimizing income tax, including basis strategies for non-U.S. situs assets, structuring "d... Read More

Reducing Estate Tax Liability in Corporate Recapitalization: Stock Freezes, Sec. 2701 Rule...
September 20, 2022 CLE, CPE, EA CLE On-Demand, Download
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This CLE/CPE webinar will provide estate planners, advisers, and tax counsel with a comprehensive exploration of reducing estate tax liability in corporate recapitalizations. The panel will discuss critical planning and structuring challenges and key considerations in freezing stock value versus hol... Read More

Structuring Split-Dollar Life Insurance Arrangements after Estate of Levine v. Commissione...
Navigating Secs. 2036, 2038, and 2073 and Maximizing Tax Benefits of Split-...
September 7, 2022 CLE, CPE, EA CLE On-Demand, Download
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This CLE/CPE webinar will provide estate planners and advisers with a thorough and practical guide to the use of split-dollar life insurance arrangements after the U.S. Tax Court holding in the Levine case. The panelist will offer specific guidance on drafting split-dollar agreements (SDAs) consider... Read More

Navigating Estate and Gift Tax Treaties, U.S. Situs Assets, and Allowable Deductions
Impact of Death Tax Treaties on the Taxable Estate, Form 706, Form 706-NA
August 30, 2022 CLE, CPE, EA CLE On-Demand, Download
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This CLE/CPE webinar will provide trusts and estate attorneys with an in-depth discussion on interpreting estate and gift tax treaties and related challenges for certain assets and available deductions. The panel will discuss the application of U.S. tax laws to assets owned by green card holders and... Read More

U.S.-Israeli Tax and Estate Planning for Dual Citizens
Reconciling U.S. and Israeli Law on Trust Taxation, Inheritance Laws, and W...
August 23, 2022 CLE, CPE, EA CLE On-Demand, Download
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This CLE/CPE course will provide estate planners and tax advisers 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 governing tax rules in Is... Read More

Estate Planning Issues for Foreign Investors in U.S. Real Estate and Businesses: Tax Treat...
August 16, 2022 CLE, CPE, EA CLE On-Demand, Download
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This CLE/CPE webinar will provide estate planners with a helpful guide to estate planning challenges and opportunities for foreign investors holding U.S. real estate and business interests. The panel will discuss the tax rules and treaty provisions impacting estate planning associated with nonreside... Read More

Structuring Installment Sales to Intentionally Defective Trusts: Using Private Annuities a...
Transferring Appreciated Property Through Asset Sales and Installment Payme...
August 9, 2022 CLE, CPE, EA CLE On-Demand, Download
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This CLE course 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 promissory notes and private annuities in estate planning and will identify ideal scenar... Read More

Estate Planning for Income Tax Reduction: Strategies for Maximizing New Basis
Leveraging Estate Tax Inclusion, Partnerships, Trusts, and Powers of Appoin...
August 4, 2022 CLE, CPE, EA CLE On-Demand, Download
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This CLE/CPE webinar will prepare estate planning counsel and tax advisers 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... Read More

2022 GST Tax Planning: Applicable Rules, Allocations, Formula Drafting, Key Challenges, an...
July 27, 2022 CLE, CPE CLE On-Demand, Download
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This CLE course will provide estate planners guidance on key generation-skipping transfer (GST) tax planning techniques under current tax law and potential tax law changes. The panel will discuss applicable GST rules and utilizing those rules to the advantage of clients, allocations, formula draftin... Read More

Estate Planning With Charitable Lead Trusts: CLATs, CLUTs, Income Taxes, GST Issues, Deduc...
July 7, 2022 CLE, CPE, EA CLE On-Demand, Download
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This CLE/CPE course will provide guidance to estate planners on key planning strategies utilizing charitable lead trusts (CLTs). The panelist will discuss key methods for incorporating a charitable split-interest trust in an estate plan, the advantages and challenges of charitable lead annuity trust... Read More

Community Property Rules in Estate Planning: Trusts and Third-Party Transactions
Transfers of Property to Avoid Community Property Issues, Partition Transac...
June 16, 2022 CLE CLE On-Demand, Download
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This CLE webinar will provide estate planners guidance on utilizing trusts and third-party transactions to avoid the application of community property laws. The panel will discuss types of trusts, recent court cases, powers of appointment, agreements for periodic partition and funding, and Crummey p... Read More

Estate Planning for Transfers of Hedge Fund and Private Equity Interests
June 9, 2022 CLE, CPE, EA CLE On-Demand, Download
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This CLE/CPE course will provide estate planning counsel who advise owners of private equity and hedge fund interests guidance on the estate planning opportunities and challenges in the transfer of such interests. The panel will discuss the impact of final carried interest regulations, establishing... Read More

2022 Fiduciary Income Tax Planning: Reporting Requirements, Sec. 199A, Sec. 642(c), Form 1...
June 7, 2022 CLE, CPE, EA CLE On-Demand, Download
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This CLE course will provide practical guidance to estate planners and administrators on complex fiduciary income tax challenges and methods to overcome them. The panelist will discuss income tax rules applicable to trusts and estates, minimizing income tax liabilities, handling partnership interest... Read More

Post-Mortem Trust Planning, Modifications, and Allocations: Tax Elections Available to the...
Modifying Trusts Post-Mortem to Minimize Income Tax, Utilize Deferral Oppor...
May 26, 2022 CLE, CPE, EA CLE On-Demand, Download
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This CLE/CPE course 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, inc... Read More

State Income Taxation of Non-Grantor Trusts: Residency, Income Sourcing Issues, Planning O...
May 17, 2022 CLE, CPE CLE On-Demand, Download
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This CLE/CPE webinar will provide estate planning counsel with an in-depth analysis of the state taxation of non-grantor trusts and planning strategies for estate planners. The panel will address various state tax law issues, trust and trustee residency, and income sourcing challenges, as well as of... Read More

Revocable Trust Drafting: Funding Issues, Transfers, Tax Planning, Disposition of Personal...
May 10, 2022 CLE, CPE, EA CLE On-Demand, Download
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This CLE/CPE webinar will provide estate planners a detailed analysis of key challenges and pitfalls to avoid when drafting revocable trusts. The panel will discuss the legal framework and key considerations for revocable trusts, pros and cons for grantors, funding the trust and key issues, transfer... Read More

Estate Planning for Qualified Opportunity Zone Fund Investments
April 21, 2022 CLE, CPE, EA CLE On-Demand, Download
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This CLE/CPE course will provide estate planners and advisers guidance on key challenges and planning considerations when incorporating private equity and qualified opportunity zone investments in estate planning. The panel will discuss the impact of private equity and qualified opportunity zone inv... Read More

Structuring Defined Value Clauses in Trust Transfers: Formula Allocations and Price Adjust...
April 19, 2022 CLE CLE On-Demand, Download
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This CLE course will provide estate planning counsel with a comprehensive and practical guide to structuring defined value formula clauses to avoid gift tax consequences on asset transfers. The panelist will provide specific guidance on making formula allocations to withstand IRS scrutiny and identi... Read More

Estate Planning for Nontaxable Estates: Portability, Credit Shelter Trusts, Fiduciaries, T...
March 24, 2022 CLE, CPE CLE On-Demand, Download
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This CLE/CPE course will guide estate planners and advisers through key planning techniques for nontaxable estates. The panel will discuss making portability elections, utilizing credit shelter trusts, basis planning for income taxes, administrative and fiduciary elections, disclaimers, gift tax ele... Read More

Drafting Irrevocable Trusts: Flexibility Mechanisms, Retaining Access and Control, Distrib...
March 15, 2022 CLE CLE On-Demand, Download
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This CLE webinar will provide estate planners with a detailed analysis of key challenges and pitfalls to avoid when drafting irrevocable trusts. The panel will discuss the legal framework and critical considerations for irrevocable trusts, the pros and cons of trust protectors, beneficiary control a... Read More

Estate and Gift Tax Audits: Transfers, Valuation of Assets, Formula Clauses, GRATs, Forms...
February 1, 2022 CLE CLE On-Demand, Download
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This CLE course will provide trust and estate attorneys with an in-depth analysis of the processes and strategies for handling estate and gift tax audits, recent case law, and IRS developments. The panel will discuss key IRS audit triggers, issues stemming from hard to value asset transfers, formula... Read More

Charitable Income Tax Deductions for Estates and Trusts: IRS Rules, Split-Interest Gifts,...
January 18, 2022 CLE CLE On-Demand, Download
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This CLE webinar will provide trust and estates counsel guidance on applicable rules regarding charitable income tax deductions for trusts and estates. The panel will discuss income tax charitable deductions under Sec. 642(c), charitable remainder interests, split-interest gifts, governing instrumen... Read More

Pre-Transaction Planning for Trusts and Estates: Federal and State Tax Issues, Domicile, U...
December 14, 2021 CLE CLE On-Demand, Download
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This CLE webinar will provide trusts and estates counsel an in-depth analysis of pre-transaction planning strategies and pitfalls to avoid for estate planners. The panel will discuss key estate planning considerations before a liquidity event, business exit and transition, wealth planning structures... Read More

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, GR...
November 30, 2021 CLE CLE On-Demand, Download
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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... Read More

Tax Considerations in Trust Terminations, Modifications, and Decanting: Federal and State...
November 2, 2021 CLE CLE On-Demand, Download
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This CLE webinar will provide estate planning counsel with an in-depth analysis of the tax implications for trust terminations, modifications, and decanting. The panel will describe the various trust modification methods, address federal and state law issues, and offer planning strategies under curr... Read More

Impact of Blended Families on Estate Planning: Effective Trust Structures, Beneficiary Cha...
October 12, 2021 CLE CLE On-Demand, Download
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This CLE course will provide estate planners with a deep and practical guide to blended families' trust and estate planning challenges. The panel will offer specific guidance on structuring spousal trusts, ensuring premarital and joint property is titled to avoid probate or beneficiary challenges, a... Read More

SPACs and Estate Planning: Transfer Planning for SPAC Assets, Income and Gift Tax Planning...
August 31, 2021 CLE CLE On-Demand, Download
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This CLE course will provide trust and estates counsel an in-depth analysis of key planning techniques for special purpose acquisition company (SPAC) shares and assets. The panel will provide common structures and transactions of SPACs, types of SPAC assets, and their wealth transfer planning opport... Read More

Estate Planning Nuances of Revocable Trusts After a Grantor's Death: Tax Rules, Reporting...
August 24, 2021 CLE CLE On-Demand, Download
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This CLE course will provide estate planning counsel with an advanced and practical guide to the tax rules, reporting challenges, and nuances of revocable trusts after a grantor's death. The panel will discuss the characteristics of grantor trusts, revocation periods, possible tax impacts of post-mo... Read More

Breach of Fiduciary Duty Claims Against Trustees/Managers of Closely-Held Businesses
July 22, 2021 CLE CLE On-Demand, Download
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This CLE course will guide estate planning counsel, fiduciary advisers, and litigators in pursuing and defending breach of fiduciary duty claims against trustees whose trusts have significant or controlling interests in closely-held businesses. These circumstances often arise after the death of a pr... Read More

2021 GST Tax Planning: Applicable Rules, Allocations, Formula Drafting, Key Challenges, an...
July 15, 2021 CLE CLE On-Demand, Download
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This CLE course will provide estate planners guidance on key generation-skipping transfer (GST) tax planning techniques under current tax law and proposed tax law changes. The panel will discuss applicable GST rules and utilizing those rules to the advantage of clients, allocations, formula drafting... Read More

Estate Planning Techniques for Multinational Families: Key Issues Under Current U.S. Tax L...
Transfer Tax Planning, Foreign Interests, Investments, and Unreported Incom...
June 15, 2021 CLE CLE On-Demand, Download
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This CLE course will provide estate planners 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 business interests, investment... Read More

Estate Planning and Intellectual Property Assets: Valuation, Transfers, Taxes, Strategies...
May 25, 2021 CLE CLE On-Demand, Download
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This CLE course will provide estate attorneys with insights into issues associated with planning and compliance considerations for intellectual property (IP) assets. The panel will discuss the valuation of copyrights, trademarks, patents, and the right of publicity, and will offer practical guidance... Read More

Reconciling U.S. and Mexico Law for Tax and Estate Planning: Trusts, Real Property, Situs...
May 11, 2021 CLE CLE On-Demand, Download
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This CLE course will provide estate planners with a comprehensive guide to estate planning tax challenges and opportunities for clients with a tax presence in both the U.S. and Mexico. The panel will discuss the U.S. tax law and treaty provisions governing tax and fiduciary rules in both Mexico and... Read More

Estate Planning for Transfers of Hedge Fund and Private Equity Interests
May 4, 2021 CLE CLE On-Demand, Download
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This CLE course will provide estate planning counsel who advise owners of private equity and hedge fund interests guidance on the estate planning opportunities and challenges in the transfer of such interests. The panel will discuss the impact of final carried interest regulations, establishing the... Read More

Estate Planning With Foreign Trusts and U.S. Beneficiaries: Tax Issues, Residency, Foreign...
March 30, 2021 CLE CLE On-Demand, Download
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This CLE course will guide estate planners on overcoming the challenges of foreign trusts with U.S. beneficiaries in estate planning. The panel will discuss complex tax rules and reporting obligations, entity and residency classification rules, and qualifying nonresident alien (NRA) grantors as tax... Read More

Minimizing Capital Gains in Estate Planning: Sales, Notes, Undoing Trusts, Upstream Giftin...
March 9, 2021 CLE CLE On-Demand, Download
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This CLE course will provide trusts and estates counsel guidance on various techniques to minimize capital gains in estate planning. The panel will discuss key estate planning issues from the sale and transfer of real estate, business interests, and other assets and effective methods to minimize or... Read More

Real Property Transfers in Estate Planning: Tax Rules, Transfers in Trust, Community Prope...
February 2, 2021 CLE CLE On-Demand, Download
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This CLE course will guide trusts and estate attorneys on various rules and implications of transferring real property in estate planning. The panel will discuss critical estate planning techniques to limit adverse legal and tax consequences of transferring real estate, transfers to trusts and use o... Read More

Private Foundations in Estate Planning: Overcoming IRS Scrutiny, Structuring Tax-Efficient...
Minimizing Tax in Diversified Estates, Maximizing Charitable Impact, Naviga...
January 12, 2021 CLE CLE On-Demand, Download
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This CLE course 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 a... Read More

State Income Taxation of Trusts and Estates and Grantors and Beneficiaries of Trusts: Stat...
Planning for New and Existing Trusts, Structuring and Administration Consid...
December 15, 2020 CLE CLE On-Demand, Download
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This CLE course 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, fo... Read More

U.S. Real Estate and Other Private Use Assets Held by Non-Resident Aliens in the United St...
Tax Rules, Succession Planning, CFCs, Alternatives
November 5, 2020 CLE CLE On-Demand, Download
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This CLE course will provide trust and estate attorneys guidance on tax issues and planning techniques for non-U.S. trusts holding U.S. equities. The panel will discuss challenges of non-U.S. trust structures, critical tax provisions, succession planning, and implications of controlled foreign corpo... Read More

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 Advers...
October 21, 2020 CLE CLE On-Demand, Download
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This CLE course 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... Read More

Foreign Trust Transition Planning: Distributions to Beneficiaries, Trust Restructuring, Re...
Grantor to Nongrantor Trust Tax Implications, DNI, Accumulation of Trust In...
October 13, 2020 CLE CLE On-Demand, Download
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This CLE course 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,... Read More

Estate Planning With Grantor Trusts: Leveraging GRATs and IDGTs to Minimize Taxes, Preserv...
October 7, 2020 CLE CLE On-Demand, Download
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This CLE course will guide estate planning counsel on the use of grantor trusts in the new, income tax focused planning environment. Our experienced panelists will outline the benefits to clients of using grantor trusts, explain practical drafting and structuring techniques for grantor retained annu... Read More

Partnership Tax Issues in Estate Planning: Key Challenges and Guidance for Trusts and Esta...
Capital Accounts, Basis Rules, Cash Distributions; Tax Implications of Part...
August 4, 2020 CLE CLE On-Demand, Download
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This CLE course 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 involv... Read More

S Corp Issues for Trusts and Estates: Qualified Shareholders, Key Tax Rules, Multiple Trus...
July 1, 2020 CLE CLE On-Demand, Download
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This CLE course will provide trusts and estates counsel guidance on critical issues relating to S corporations in estate planning. The panel will discuss principal tax rules relating to S corporations that significantly impact estate planning and offer techniques for the use of multiple grantor trus... Read More

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
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This CLE course 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 var... Read More

Estate Planning During COVID-19: CARES Act Relief, Key Issues and Planning Opportunities f...
Alternate Valuation for Estate Assets, Lifetime Gifts, Reducing Tax Liabili...
June 9, 2020 CLE CLE On-Demand, Download
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This CLE course 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 str... Read More

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...
June 2, 2020 CLE CLE On-Demand, Download
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This CLE course 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) li... Read More

Building Asset Protection Into Estate Plans: Critical Tax Law Issues and Methods for Guard...
Tax Planning, Preventing Fraudulent Transfers, Using LLCs and Partnerships,...
May 19, 2020 CLE CLE On-Demand, Download
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This CLE course 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 u... Read More

Directed Trusts in Estate Planning: New State Law Changes, Critical Structuring Issues, Ad...
May 12, 2020 CLE CLE On-Demand, Download
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This CLE course will provide an in-depth analysis of critical issues in using and structuring directed trusts in estate planning and advising fiduciaries on potential legal implications. The panel will discuss key considerations in determining when a directed trust is appropriate, critical provision... Read More

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....
April 22, 2020 CLE CLE On-Demand, Download
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This CLE course 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 prope... Read More

Estate Planning for Business Owners: Valuation Considerations, Non-Family Business Interes...
March 24, 2020 CLE CLE On-Demand, Download
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This CLE course will guide trusts and estates counsel on critical issues stemming from business interests in estate planning and administration. The panel will discuss considerations for estate planning and administration for business owners, valuation challenges, non-family business interests, succ... Read More

Estate and Trust Fiduciary Litigation: Minimizing and Defending Breach of Duty Claims
Navigating Causes of Action; Leveraging Waivers, Investment Duty Exceptions...
February 27, 2020 CLE CLE On-Demand, Download
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This CLE course 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 a... Read More

Domicile Planning for Individuals, Estates and Trusts: Key State Tax Issues and Shifting R...
February 20, 2020 CLE CLE On-Demand, Download
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This CLE course will provide estate planners and advisers with an in-depth analysis of domicile planning for individuals and their wealth planning structures. The panel will discuss the criteria states use to tax individuals and trusts, and critical elements for shifting the basis for taxation from... Read More

Trust Decanting: Recent State Laws and Challenges for Estate Planners
February 13, 2020 CLE CLE On-Demand, Download
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This CLE course 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. Read More

Converting to Nongrantor Trusts to Minimize Income Tax: Maximizing Increased Exemption Ben...
Switching Off Grantor Trust Features in Existing Trusts, Structuring Multip...
February 4, 2020 CLE CLE On-Demand, Download
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This CLE course 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... Read More

IRA and Qualified Retirement Plan Beneficiary Designations: Techniques for Estate Planners...
Identifying, Avoiding, and Correcting Designation Problems With Tax and Non...
January 7, 2020 CLE CLE On-Demand, Download
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This CLE course 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 avoid... Read More

Allocation of Trust Distributable Net Income Between Trust and Multistate Beneficiaries
Overcoming Income Sourcing and Apportionment Challenges, DNI Calculations,...
December 17, 2019 CLE CLE On-Demand, Download
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This CLE course 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 docume... Read More

Inherited Retirement Benefits: Avoiding Pitfalls for Executors, Trustees and Beneficiaries
December 10, 2019 CLE CLE On-Demand, Download
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This CLE course will guide trust and estate counsel on the complexities of planning with inherited retirement benefits. The panel will discuss mechanisms to avoid pitfalls concerning inherited retirement benefits such as account titling, plan transfers, required distributions, basis reporting, speci... Read More

Restructuring Existing Trusts to Work Under New Tax Law
Key Tax Reform Provisions Affecting Trusts, QBI Thresholds, and Allocations...
December 3, 2019 CLE CLE On-Demand, Download
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This CLE course 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 f... Read More

Qualified Opportunity Zones: Trust and Estate Planning Considerations and Advanced Techniq...
Tax Issues, Planning With Expanded Exemptions, Deferral of Gain Through Rei...
November 26, 2019 CLE CLE On-Demand, Download
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This CLE course 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 them... Read More

Distribution Planning for IRA Beneficiary Trusts: Navigating RMD Rules to Maximize Stretch...
Avoiding Errors in Measuring Life Calculations, Using Payouts and Disclaime...
November 19, 2019 CLE CLE On-Demand, Download
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This CLE course 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, discu... Read More

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
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This CLE course 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 de... Read More

SCOTUS Kaestner Ruling on State Trust Income Taxation: Key Considerations for Trusts and E...
In-Depth Case Analysis, Income Tax Challenges for Nonresident Trusts, Plann...
October 1, 2019 CLE CLE On-Demand, Download
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This CLE course 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, allo... Read More

Fiduciary Income Taxation: Minimizing Taxes in Trust and Estate Administration
Section 645 Election, Withdrawal Powers Under Section 678, Special Planning...
September 24, 2019 CLE CLE On-Demand, Download
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This CLE course 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 ensure... Read More

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
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This CLE course 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 credi... Read More

Estate Planning for Wealthy Clients After Tax Reform: Basis Adjustments, State Tax Issues,...
August 29, 2019 CLE CLE On-Demand, Download
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This CLE course will provide estate and tax counsel guidance on advanced planning techniques for wealthy individuals and families. The panel will dig deep with an analysis of mechanisms and critical considerations for basis adjustments, avoiding state inheritance tax issues, upstream gifts, reassess... Read More

Captive Insurance: Business, Estate Planning, and Asset Protection Considerations
Best Practices for the Creation and Utilization of an 831(b) Alternative St...
August 6, 2019 CLE CLE On-Demand, Download
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This CLE course 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 implementat... Read More

Post-Mortem Estate Planning Techniques: Income Tax Planning and Estate Tax Considerations
Trust Planning, Modifications and Allocations Post-Tax Reform, Basis Adjust...
July 30, 2019 CLE CLE On-Demand, Download
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This CLE course 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 challenge... Read More

Marriage and Divorce in Estate Planning: Impact of Tax Reform, Planning Techniques for Cou...
Post-Divorce Treatment of Trusts, Tax Considerations in Negotiating Prenups...
June 11, 2019 CLE CLE On-Demand, Download
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This CLE course 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 neg... Read More

Avoiding Foreign Trust Throwback Tax on Distributions to U.S. Beneficiaries From Undistrib...
DNI and UNI Rules, Structuring Foreign Subtrusts, and Strategies to Defer A...
June 4, 2019 CLE CLE On-Demand, Download
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This CLE course 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 a... Read More

Estate Planning for Social Media Influencers: Identifying Assets, Tax Issues, Estate Admin...
Choice of Entity, Selling Off Assets, Receipt of Gifted Products, Structuri...
May 28, 2019 CLE CLE On-Demand, Download
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This CLE course 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,... Read More

Business Succession Planning: Estate Planning Vehicles, Common Issues, Best Practices
May 21, 2019 CLE CLE On-Demand, Download
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This CLE course will provide counsel in developing and implementing such a process and an appropriate succession plan. The panel will discuss how to build a business case and address other needs to help create a successful succession plan and process. Read More

Charitable Gift Agreements: Restrictions, Naming Rights, Enforcement and Ensuring Deductib...
May 7, 2019 CLE CLE On-Demand, Download
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This CLE course will provide estate planning counsel and advisers guidance on avoiding legal ramifications in the negotiation and drafting of charitable gift agreements. The panel will discuss critical developments in charitable giving in estate planning, offer real-life examples of the consequences... Read More

Estate Planning With Bitcoin and Cryptocurrency: Structuring Transactions, Tax and Non-Tax...
April 30, 2019 CLE CLE On-Demand, Download
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This CLE course will guide counsel on critical considerations for estate planning with bitcoin and other cryptocurrency assets. The panel will discuss the impact of bitcoin and cryptocurrency on estate planning, key tax regulations on crypto-assets impacting estates, and explore effective transactio... Read More

Estate Planning for Regulated Assets: Cryptocurrency, Digital and Other Unusual Assets
Fiduciary Responsibilities, Plan Considerations and Administration of Trust...
March 19, 2019 CLE CLE On-Demand, Download
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This CLE course 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 considerati... Read More

Section 199A for Trusts and Estates: Planning Techniques for Counsel, Optimizing QBI Deduc...
March 12, 2019 CLE CLE On-Demand, Download
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This CLE course will provide counsel and advisers guidance on obstacles and planning mechanisms regarding the use of partnerships and LLCs with trusts and estate planning. The panel will explore the limitations of the 199A deduction, design techniques to optimize the deduction, use of multiple trust... Read More

Estate Planning and Life Insurance: Crafting Irrevocable Life Insurance Trusts Post-Tax Re...
ILITs for Tax Benefits, Navigating the Transfer for Value Rule and Addressi...
February 12, 2019 CLE CLE On-Demand, Download
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This CLE course 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. Read More

Estate Planning and Tax Reform: Wealth Transfer Structures Under the New Tax Law
February 5, 2019 CLE CLE On-Demand, Download
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This CLE course will provide estate planning counsel and advisers with a critical look at the practical impact of the newly enacted tax overhaul/reform legislation. The panel will detail specific provisions of the new law relevant to estate planning and offer concrete guidance for estate planners an... Read More

EU Succession Regulation: Estate Planning Risks and Opportunities for U.S. Taxpayers Ownin...
Brussels IV Habitual Residence Standard; Structuring Estate Documents to In...
November 20, 2018 CLE, CPE CLE On-Demand, Download
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This CLE/CPE course 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 de... Read More

Structuring and Operating Family Limited Partnerships: Asset Protection and Income Tax Red...
Shifting Income Tax Burden to Lower-Taxed Family Member Partners, Applicati...
August 28, 2018 CLE, CPE, EA CLE On-Demand, Download
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This course 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... Read More

GST Trust Administration Challenges: Post Mortem Strategies to Minimize Generation Skippin...
Changing Exemption Allocations, Severing GST Trusts, Investment Strategies...
August 22, 2018 CLE, CPE, EA CLE On-Demand, Download
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This CLE/CPE course 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 thos... Read More

Anticipating Challenges in Estate Plans
Identifying High-Risk Client Scenarios, Using In Terrorem and Arbitration C...
June 13, 2018 CLE CLE On-Demand, Download
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This CLE course 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 an... Read More

Modifying Irrevocable Trusts: Changing the Unchangeable?
Navigating Modification Methods, Governing Law, Consent Requirements, and T...
June 6, 2018 CLE CLE On-Demand, Download
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This CLE course 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 an... Read More

Estate Planning and New IRS Centralized Partnership Audit Rules: Impact on Trusts Holding...
Opt-Out Provisions and Limitations, Designating Partnership Representative,...
May 30, 2018 CLE, CPE, EA CLE On-Demand, Download
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This CLE/CPE course 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 partnershi... Read More

Trustee Removal Actions: Drafting Trust Provisions to Define and Limit Power to Remove Tru...
May 16, 2018 CLE CLE On-Demand, Download
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This CLE course will provide estate planning counsel and fiduciary advisers with a thorough, practical guide to the process and challenges of removing a trustee from an irrevocable trust. The panel will discuss structuring considerations for trust drafters to outline the circumstances under which a... Read More

Structuring Directed Trust Provisions: Granting Powers to Non-Trustees Under Uniform Direc...
Bifurcating Trust Duties, Applying Fiduciary Rules to Trust Directors, Prot...
May 8, 2018 CLE, CPE, EA CLE On-Demand, Download
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This CLE/CPE course 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 direct... Read More

Estate Planning for Creators of Intellectual Property
Valuation of IP, Discounting of Royalty Streams, Drafting Bequests and Stru...
May 2, 2018 CLE CLE On-Demand, Download
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This CLE course 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 a... Read More

Cross-Border Estate Planning After Tax Reform: New Opportunities and Obligations
Expanded Definitions of U.S. Shareholders, Deemed Repatriation for Trust Ho...
April 25, 2018 CLE, CPE, EA CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
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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... Read More

Structuring Sprinkle Trusts to Minimize Income Tax Consequences to Trust and Beneficiaries
Discretionary Distribution Strategies to Reduce Income Tax and Avoid Challe...
March 22, 2018 CLE, CPE CLE On-Demand, Download
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This CLE/CPE course 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 stru... Read More

Grantor Retained Annuity Trusts: Tax-Efficient Estate Planning Techniques
Leveraging GRATs to Preserve and Transfer Assets
March 14, 2018 CLE CLE On-Demand, Download
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This CLE course 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. Read More

529 Plans in Estate Planning After Tax Reform: Qualified Expenses, Education Trusts and Di...
February 28, 2018 CLE, CPE, EA CLE On-Demand, Download
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This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE course will provide estate planning counsel with an updated guide to the estate planning opportunities found in Sec. 529 college savings plans in light of tax reform provisions which have expanded the scope of expenditures eligible under the plan. The panel will detail the specific chan... Read More

Grantor Trusts After Divorce: Tax Reform, Fiduciary Challenges, and Minimizing Tax for Tru...
Gift Tax Exemption on Divorce Transfers, Grantor Trust Rules, Gift-Splittin...
February 14, 2018 CLE, CPE, EA CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
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This CLE/CPE course 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 criti... Read More

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
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This CLE/CPE course 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 fo... Read More

Trust and Probate Challenges: Minimizing and Litigating Claims of Undue Influence, Fraud,...
Overcoming Evidentiary Hurdles With Medical Records, Documentation, Experts...
January 18, 2018 CLE CLE On-Demand, Download
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This CLE course 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. Read More

IRC 645 Election: Estate Planning for Qualified Revocable Trusts in Taxable Estates
Deferral Opportunities, Active Participation Rules and Separate Share Rule...
January 16, 2018 CLE, CPE, EA CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
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This CLE/CPE course 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... Read More

GST Inclusion Ratios and Applicable Fractions for Estate Planners: Rules, Exceptions and T...
November 7, 2017 CLE, CPE, EA CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
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This CLE course will provide estate planning counsel and advisers with a thorough and practical exploration to the computation of the generation-skipping transfer tax inclusion ratio. Inadvertent seemed allocations can cause a Trust to stray from the ideal of an inclusion ratio of zero or one. Under... Read More

Mitigating Successor Trustee Liability for Prior Fiduciary Breach: Trust Structure and Adm...
October 31, 2017 CLE CLE On-Demand, Download
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This CLE course will provide estate planning counsel and fiduciary advisers with a thorough and practical guide to protecting successor trustees from liability for breach of fiduciary duty by a preceding trustee or executor. The panel will describe the general rules binding successor trustees and de... Read More

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 program is included with the Strafford CLE Pass. Click for more information.
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This CLE/CPE course 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-trus... Read More

Separate Share Rule Considerations in Structuring IRA Trusts
Ensuring Beneficial "Stretch" Treatment for Beneficiaries of IRA See-Throug...
August 29, 2017 CLE, CPE, EA CLE On-Demand, Download
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This CLE/CPE course 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 v... Read More

Structuring QDOTs for Non-Citizen and Nonresident Spouses: Deferring Tax Through Qualified...
Overcoming Unfavorable Exemption Rules for Non-U.S. Spouses, Utilizing Port...
May 9, 2017 CLE, CPE, EA CLE On-Demand, Download
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This CLE/CPE course 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 to... Read More

Structuring Trust Powers of Appointment for Tax Minimization and Asset Protection
Utilizing Optimal Basis Increase Trusts, Navigating the Uniform Power of Ap...
April 27, 2017 CLE CLE On-Demand, Download
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This CLE course 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 in... Read More

Tax and Estate Planning for Art Collectors
Navigating Valuation Challenges, 1031 Exchange Opportunities, Inter Vivos T...
April 19, 2017 CLE, CPE, EA CLE On-Demand, Download
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This CLE/CPE course 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 dealing... Read More

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
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This CLE/CPE course 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 t... Read More

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...
November 9, 2016 CLE, CPE, EA CLE On-Demand, Download
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This CLE/CPE course 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 key... Read More

Offshore Asset Protection Trusts: Structuring Foreign Trusts as Part of an Integrated Esta...
Underlying Concepts, Selecting Situs and Trustee, Arbitraging Competing Leg...
October 25, 2016 CLE CLE On-Demand, Download
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This CLE course 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 trus... Read More

Navigating the New Section 2704 Discount Valuation and Transfer Regulations: What Estate P...
October 11, 2016 CLE, CPE, EA CLE On-Demand, Download
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This CLE/CPE course will provide estate planners and counsel with a critical first look at the newly proposed regulations under Section 2704. The panel will detail the contents of the new regulations, describe the likely impact of the change in valuation discount techniques, and offer practical guid... Read More

Structuring Split-Dollar Life Insurance Arrangements After Morrissette: Leveraging the Eco...
September 20, 2016 CLE, CPE, EA CLE On-Demand, Download
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This CLE/CPE course will provide estate planners and advisers with a thorough and practical guide to the use of split-dollar life insurance arrangements in the aftermath of the landmark U.S. Tax Court holding in the Morrissette case. The panel will offer specific guidance on drafting split-dollar ag... Read More

Structuring GRATs: Maximizing Estate Freeze Benefits, Avoiding Costly Errors With Specific...
September 6, 2016 CLE, CPE, EA CLE On-Demand, Download
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This CLE/CPE course will offer a comprehensive and practical guide to the structuring of Grantor Retained Annuity Trusts (GRATs). The panel will go beyond the basics to provide specific drafting tools to avoid potentially costly mistakes and maximize the estate freeze benefits of GRATs. The panel wi... Read More

Springing the Delaware Tax Trap: Drafting Limited Powers of Appointment to Increase Asset...
June 28, 2016 CLE, CPE, EA CLE On-Demand, Download
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This course will provide estate planners and advisers with a thorough and practical guide to utilizing the Delaware Tax Trap technique to increase asset basis and minimize income tax. The panel will offer guidance on drafting the powers of appointment needed to construct the trap, and discuss circum... Read More