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Marriage and Divorce in Estate Planning: Impact of Tax Reform, Planning Techniques for Cou...
Post-Divorce Treatment of Trusts, Tax Considerations in Negotiating Prenups and Divorce Se...
June 11, 2019 CLE Live Webinar

This CLE webinar will guide estate planners, tax counsel, and advisers on the complex tax challenges for estate planning when there is a marriage or divorce. The panel will discuss a variety of tax consequences, the impact of tax reform, post-divorce treatment of trusts, and tax considerations in ne... Read More

U.S.-Mexican Tax and Estate Planning: Advanced Techniques for Tax Professionals
Reconciling U.S. and Mexican Law on Trusts, Ownership of Real Property, Situs Wills, and W...
May 14, 2019 CLE, CPE, EA CLE On-Demand, Download

This webinar will provide estate planners with a comprehensive guide to estate planning tax challenges and opportunities for clients who have a tax presence in both the U.S. and Mexico. The panel will discuss the U.S. tax law and treaty provisions that govern tax and fiduciary rules in both Mexico a... Read More

Section 199A for Trusts and Estates: Planning Techniques for Counsel, Optimizing QBI Deduc...
March 12, 2019 CLE CLE On-Demand, Download

This CLE webinar 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 trus... Read More

Estate Basis Consistency Rules for Fiduciaries: Navigating Reporting Requirements and Dist...
Avoiding Penalties, Determining Impact of Disclosure Rules on Estate and Beneficiaries, an...
March 5, 2019 CLE CLE On-Demand, Download

This CLE webinar will provide estate planners and advisers to trusts and estates with a practical guide to estate basis consistency reporting requirements as they impact trustees and fiduciaries. The panel will explain the IRS pronouncements on coordinating basis reporting with the filing of the est... Read More

Estate Planning and Tax Reform: Wealth Transfer Structures Under the New Tax Law
February 5, 2019 CLE CLE On-Demand, Download

This CLE webinar 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 a... Read More

Structuring Defined Value Clauses in Trust Transfers: Formula Allocations and Price Adjust...
October 17, 2018 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar will provide estate planning counsel and advisers with a comprehensive and practical guide to structuring defined value formula clauses to avoid gift tax consequences on asset transfers. The panel will provide specific guidance on making formula allocations to withstand IRS scru... Read More

U.S.-Israeli Tax and Estate Planning for Dual Citizens
Reconciling U.S. and Israeli Law on Trust Taxation, Inheritance Laws, Situs Wills, and Wea...
September 13, 2018 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar will provide estate planners with a helpful guide to estate planning tax challenges and opportunities for clients who have a tax presence in both the United States and Israel. The panel will discuss the U.S. tax law and treaty provisions that govern tax rules in both Israel and... 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 Consequences
September 5, 2018 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar for estate planning counsel who advise--or want to 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 famil... Read More

Structuring and Operating Family Limited Partnerships: Asset Protection and Income Tax Red...
Shifting Income Tax Burden to Lower-Taxed Family Member Partners, Application of Section 1...
August 28, 2018 CLE, CPE, EA CLE On-Demand, Download

This webinar will provide tax advisers with a practical guide to structuring and operate Family Limited Partnerships (FLP) in light of the withdrawal of the proposed Section 2704 valuation regulations and the new tax reform bill. The panel will discuss the income tax and asset protection benefits of... Read More

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

This CLE/CPE webinar will guide estate planning counsel and trust advisers through the impact of the new partnership audit rules on estates and trusts holding partnership interests. The panel will describe the partnership audit rules, discuss the provisions in the regulations that disallow partnersh... Read More

U.S.-Israeli Estate Tax Planning for Dual Citizens
Reconciling U.S. and Israeli Law on Trust Taxation, Inheritance Laws, Situs Wills, and Wea...
November 21, 2017 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar will provide estate planners with a helpful guide to estate planning tax challenges and opportunities for clients who have tax presence in both the United States and Israel. The panel will discuss the U.S. tax law and treaty provisions that govern tax rules in both Israel and th... Read More

U.S.-Israeli Estate Tax Planning for Dual Citizens
Reconciling U.S. and Israeli Law on Trust Taxation, Inheritance Laws, Situs Wills, and Wea...
September 12, 2017 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar will provide estate planners with a helpful guide to estate planning tax challenges and opportunities for clients who have tax presence in both the United States and Israel. The panel will discuss the U.S. tax law and treaty provisions that govern tax rules in both Israel and th... Read More

Private Foundations in Estate Planning: Structuring Tax-Efficient Charitable Legacies
Minimizing Tax in Diversified Estates, Maximizing Charitable Impact, Navigating IRS Privat...
September 5, 2017 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar will provide estate planning counsel and advisers with a thorough and practical guide to structuring 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... 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 Trust
May 17, 2017 CLE, CPE CLE On-Demand, Download

This CLE/CPE webinar will provide estate planning counsel with a comprehensive understanding and application of best practices in tax planning and trust document drafting to minimize income tax consequences of trust income. The panelist will provide a thorough review of the rules and practices cover... Read More

IRA and Qualified Retirement Plan Beneficiary Designations: Techniques for Estate Planners...
Identifying, Avoiding and Correcting Designation Problems with Tax and Non-Tax Consequence...
November 21, 2016 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar will provide estate planning counsel and tax advisers with guidance on resolving beneficiary designation problems that plague IRAs and qualified plans held in trusts. The panel will offer various options and approaches to mitigate resulting damage to correct trust structures and... 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

This CLE/CPE webinar 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 gui... Read More

Structuring Split-Dollar Life Insurance Arrangements After Morrissette: Leveraging the Eco...
September 20, 2016 CLE, CPE, EA CLE On-Demand, Download

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 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 a... Read More

Estate Planning for Income Tax Reduction: Strategies for Maximizing New Basis
Leveraging Estate Tax Inclusion, Partnerships, Trusts, and Powers of Appointment
August 24, 2016 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar will prepare estate planning counsel and tax advisors to unravel, understand and utilize stepped-up basis for income tax purposes. The panel will outline specific techniques for estate tax planning to leverage the advantages of a new basis at death, which often is a step-up in b... 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

This webinar 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 circu... Read More

Trust Decanting: Flexibility and Danger
Achieving Tax Benefits, Revising Fiduciary Powers, and Mitigating Trustee Liability
May 10, 2016 CLE, CPE CLE On-Demand, Download

This CLE webinar will review when situations where a trust decanting may be appropriate and highlight differences in the state decanting statutes. They will also discuss the newly enacted Uniform Trust Decanting Act. Read More

High-Balance IRAs: Estate and Income Tax Planning Strategies
Navigating the Unique Challenges of Large IRAs, Avoiding Double Taxation and Protecting IR...
February 24, 2016 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar will provide estate planners with a deep dive into the planning challenges and opportunities that arise for clients with very high balance IRAs. The panel will discuss the specific issues with large IRAs, outline strategies for overall tax minimization and present options for po... Read More

FATCA, Foreign Trusts and Estate Planning: Navigating Complex Reporting and Withholding Re...
September 22, 2015 CLE, CPE CLE On-Demand, Download

This CLE/CPE webinar will provide estate planning counsel with guidance on complying with the reporting and withholding provisions of the Foreign Account Tax Compliance Act (FATCA). The panel will review the FATCA provisions applicable to foreign trusts, explain the classification of foreign trusts... Read More

Estate Planning With Section 1031 Exchanges: Structuring Like-Kind Exchanges of Investment...
Complying with Complex IRS Requirements to Achieve Short- and Long-Term Tax Savings
September 1, 2015 CLE, CPE CLE On-Demand, Download

This CLE/CPE webinar will guide estate planning counsel through structuring IRC 1031 exchanges that allow clients to defer paying capital gains tax on the sale of investment property. The panel will explore opportunities for taking advantage of this under-utilized planning strategy and outline the m... Read More

Estate Planning Strategies for Minimizing the Net Investment Income Tax on Trusts and Esta...
Reducing NIIT Through Distribution of Investment Income, Investment Allocation, Use of Gra...
July 22, 2015 CLE, CPE CLE On-Demand, Download

This CLE webinar will provide guidance to estate planning counsel on strategies for eliminating or reducing the 3.8% net investment income tax (NIIT) on estates and trusts. The panel will discuss planning techniques that benefit both trusts and their beneficiaries, including options for distributing... Read More

Intra-Family Transactions in Estate Planning: Structuring Loans and Self-Cancelling Instal...
Strategies to Minimize the Gift Tax and Avoid Inclusion in the Gross Estate
June 23, 2015 CLE CLE On-Demand, Download

This CLE webinar will guide estate planning counsel in the use of intra-family transactions for wealth shifting and preservation. Attendees will learn techniques and approaches to minimize gift tax consequences and avoid inclusion in the gross estate. Read More

Estate Planning and Rules for Minimum Distributions From Retirement Plans and IRAs
Navigating Rules for Different Retirement Accounts, Computing Required Distributions, and...
April 28, 2015 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar will guide estate planning counsel in navigating the complexities involved in minimum distribution rules from retirement plans and IRAs. Attendees will learn how to compute required distributions, and navigate lifetime rules and post-death options for beneficiaries. Read More

Income Tax Basis in Estate Planning: Maximizing Advanced Techniques to Avoid Income Tax on...
Implementing Double Basis and Estate Trust Strategies; Overcoming Basis Issues With Giftin...
April 21, 2015 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar will provide estate planners and tax professionals with best practices for minimizing income taxes on inherited assets by leveraging the opportunities available to spouses. Read More

Lifetime Gifting in Estate Planning: Leveraging QTIP Trusts, QPRTs, SLATs
March 11, 2015 CLE, CPE CLE On-Demand, Download

This CLE/CPE webinar will guide estate planning counsel in the use of lifetime gifts in a high exemption environment. Attendees will learn how to leverage various types of trusts that effectuate gifting goals while maximizing tax efficiency. Read More

Retirement Benefits in the Non-Taxable Estate: Maximizing Tax-Deferred Advantages
Estate Planning for Pension and 401Ks, IRAs/Roth IRAs, Beneficiary Designations, and Post-...
February 24, 2015 CLE, CPE, EA CLE On-Demand, Download

This CLE webinar will discuss planning for the disposition of retirement benefits for estates below the threshold for filing a federal estate tax return. The program will look at retirement plan differences, beneficiary designations, and post-mortem planning. Read More

Tax Apportionment in Estate Planning: Drafting Clauses to Preserve Dispositive Provisions
Navigating Techniques for Estate, Gift, Income, Generation Skipping Taxes and Retirement A...
January 20, 2015 CLE, CPE, EA CLE On-Demand, Download

This CLE webinar will prepare estate planning counsel to draft tax apportionment clauses that preserve dispositive provisions in the client's estate plan. Our experienced panelists will outline specific techniques for designing apportionment clauses within all tax frameworks and for retirement asset... Read More

Split Dollar Arrangements: Leveraging Gift, Estate and Income Tax Benefits
Choosing the Appropriate Taxation Method and Policy, Structuring the Agreement, and Creati...
November 11, 2014 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar will guide estate planning counsel in effectively using split-dollar arrangements to provide flexibility for clients. Our distinguished panelists will offer a detailed review of appropriate tax methods and policies, techniques for structuring the agreement, and special considera... Read More

Portability in Estate Planning: Alternative Strategy for Maximizing Tax Benefits
Evaluating Advantages of Portability vs. Traditional Bypass Trusts
October 14, 2014 CLE, CPE, EA CLE On-Demand, Download

This CLE webinar will offer tax advisors, and estate and trust law attorneys best practices for using portability in estate planning as a significant tax saving tool for clients going forward. The panel will outline election timing, language drafting in estate planning documents, and how trust plann... Read More

Drafting Estate Defective Trusts: Income Reallocation, Basis Step-Up, Appreciation, Gift a...
August 12, 2014 CLE, CPE, EA CLE On-Demand, Download

This CLE webinar will educate estate planning counsel and tax advisors on the utilization of estate defective trusts (EDTs) in a new, income tax planning focused environment. Our panel will discuss drafting provisions to maximize tax benefits, among others. Read More

Advanced Portability Strategies in Estate Planning: Navigating Asset Composition, Decoupli...
June 10, 2014 CLE CLE On-Demand, Download

This CLE webinar will provide estate planning counsel with guidance on avoiding pitfalls in portability planning. Attendees will learn planning techniques to navigate asset composition, decoupling, GST exemption issues and more. Read More

$5.25 Million Estate Tax Exemption: Maximizing New Planning Opportunities
Unwinding Prior Complicated Structures, Emphasizing State Estate Tax, Intergenerational an...
November 19, 2013 CLE, CPE

This CLE webinar will guide estate planning attorneys in identifying and leveraging opportunities to maximize the permanent $5.25 million exemption. The panel will offer specific planning options for clients who no longer require federal estate tax avoidance strategies. Read More

Estate Tax Returns: Key Concepts for Estate Planning Counsel
Identifying Taxable Assets and Leveraging Available Deductions and Major Elections
May 22, 2013 CLE CLE On-Demand, Download

This CLE webinar will provide estate planning attorneys with a working understanding of how the estate tax works and proper reporting. Our speaker will offer guidance on assets subject to tax, deductions available and major elections. Read More

Gifting Opportunities in 2012 — Before It's Too Late!
Leveraging the 2012 Tax Exemptions Through FLPs, FLLCs and GRATs, and Gifting Other Equity...
September 6, 2012 CLE CLE On-Demand, Download

This CLE webinar will identify and outline 2012 tax planning opportunities: wealth transfer strategies related to closely owned family businesses, real estate, privately held stock and related assets, and using life insurance, FLPs, FLLCs, GRATs and dynasty trusts to achieve estate, gift and generat... Read More

Estate Tax Planning Opportunities in 2012
Maximizing Benefits Under Current Gift and Estate Tax Law: Portability, Lifetime Exemption...
August 1, 2012 CLE CLE On-Demand, Download

This CLE webinar will prepare estate planning attorneys to identify estate planning opportunities under the current estate and gift tax law. The panel will outline portability issues, ways to take advantage of the current lifetime gift/estate tax exemption, and other planning considerations. Read More

Employee Stock Ownership Plans as a Business and Tax Planning Vehicle
Leveraging ESOPs for Business Succession and Estate and Retirement Planning
January 25, 2012 CLE, CPE CLE On-Demand, Download

This teleconference will provide tax advisors with a review of the use of ESOPs for business succession, and estate and retirement planning purposes. The panel will discuss how to structure the ESOP and analyze tax consequences for the business owner, shareholders and employees. Read More

Estate Planning Tax Issues for 2011
Navigating the New Landscape for Estate, Gift and Generation Skipping Taxes
April 20, 2011 CLE, CPE CLE On-Demand, Download

This teleconference will provide tax advisors with an analysis of the 2010 Tax Relief Act provisions relating to estate, gift and GST, explain their impact on estate planning strategies for 2011 and after, and offer best practices for leveraging the tax changes for estate planning. Read More

LLCs for Estate Planning and Asset Protection
Maximizing Tax Advantages for Donors and LLC Members and Shielding Assets From Creditors
October 21, 2010 CLE, CPE CLE On-Demand, Download

This CLE webinar will prepare tax advisors to use LLCs for estate planning and asset protection for family businesses or high-net worth individuals and how to avoid the pitfalls in setting up the entity and transferring assets to the entity. The panel will also discuss recent developments for single... Read More