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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

This CLE course will guide estate planners and administrators on managing the legal challenges of firearms in estate and trust administration. The panel will discuss federal gun laws and firearm designations, issues for beneficiaries inheriting guns, in-state and out-of-state transfers, and legal ow... Read More

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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. The panelist will outline the current SECURE Act's rules and requirements, the potential implications of SECURE Act 2.0, the asset prote... Read More

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

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

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

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

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

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

This CLE/CPE webinar will provide guidance to trusts and estates attorneys and tax professionals on recent 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, ta... Read More

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

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

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

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

This CLE/CPE 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 trust... Read More

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

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

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

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

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

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

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

This CLE 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 trusts... Read More

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

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

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

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

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

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

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

This CLE 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 key ch... Read More

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

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

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

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

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

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

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

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

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

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

This CLE course will provide a comprehensive guide to both planning opportunities and post-mortem "fixes" through the proactive use of qualified disclaimers. The panel will offer suggestions for structuring joint accounts, beneficiary designations, disclaimer funded bypass or optimal basis increase... Read More

This CLE course will focus on (a) the tax aspects of gifts of U.S. assets by nonresident aliens, and (b) U.S. estate tax consequences of a nonresident alien dying with U.S. assets in his portfolio. The panel will outline and analyze hypothetical gift and estate planning scenarios and offer effective... Read More

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

This CLE 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 operations,... Read More

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

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

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

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

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

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

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

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

This CLE 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 diff... Read More

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

This CLE/CPE course will provide estate planning counsel with a deep and practical guide to estate planning challenges involved in second (or subsequent) marriages. The panel will offer specific guidance on structuring spousal trusts, ensuring premarital and joint property is titled to avoid probate... Read More

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

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

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

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

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

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

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

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

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

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