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 guidance to estate planners on key planning strategies utilizing charitable lead trusts (CLTs). The panel will discuss key methods for incorporating a charitable split-interest trust in an estate plan, the advantages and challenges of charitable lead annuity trusts (... 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 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 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 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 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 estate planners guidance on key gifting strategies for individuals and couples under current tax law and the impact of potential tax law changes. The panel will discuss mechanisms for balancing income and transfer tax benefits, key gifting considerations, asset selectio... 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 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 panel will review the requirements within trust documents to allow treating capital gains... 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 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 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 governing tax rules in both Israel and the Uni... 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 trusts and estates attorneys 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 grant... 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 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 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 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 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 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 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 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 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 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 insuran... 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 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 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 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 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 esta... 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 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 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/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 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

This CLE/CPE course 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 pos... Read More

This CLE/CPE course will provide tax counsel and advisers with a detailed and practical guide to the early termination of charitable remainder trusts (CRTs). The panel will discuss the reasons for terminating a CRT early, drafting questions and provisions that allow for early termination of a CRT, m... Read More

This CLE/CPE course 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 a... Read More

This CLE/CPE course 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 my... Read More

This CLE course 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

This CLE course 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

This CLE/CPE course 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

This CLE/CPE course 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

This CLE/CPE course 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

This CLE course 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

This CLE course 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 assets... Read More

This CLE/CPE course 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 considerat... Read More

This CLE course 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 planni... Read More

This CLE course 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

This CLE course 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

This CLE course 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

This CLE course 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

This CLE course 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 generati... Read More

This CLE course 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

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

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

This CLE course 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