U.S. Tax Treatment of Gifts and Inheritances From Nonresidents
February 16, 2021 • CLE • Live Webinar
This CLE webinar will focus on (a) the tax aspects of gifts of U.S. assets by nonresident aliens, and (b) U.S. estate tax consequences of a nonresident alien dying with U.S. assets in his portfolio. The panel will outline and analyze hypothetical gift and estate planning scenarios and offer effectiv...
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Private Foundations in Estate Planning: Overcoming IRS Scrutiny, Structuring Tax-Efficient...
Minimizing Tax in Diversified Estates, Maximizing Charitable Impact, Navigating IRS Privat...
January 12, 2021 • CLE • CLE On-Demand, Download
This CLE webinar will provide estate planning counsel with a thorough and practical guide to establishing private foundations as a component of an integrated estate plan. The panel will describe the federal income tax treatment of private foundations, detail operational requirements for maintaining...
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State Income Taxation of Trusts and Estates and Grantors and Beneficiaries of Trusts: Stat...
Planning for New and Existing Trusts, Structuring and Administration Considerations, Alloc...
December 15, 2020 • CLE • CLE On-Demand, Download
This CLE webinar will provide trusts and estates attorneys an in-depth analysis of the taxation of the income of trusts and estates by various states. The panel will provide a comparison of certain state tax laws impacting trust and estate planning and income tax challenges for nonresident trusts, f...
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Planning for Reduction of Estate Tax Exemptions: Strategies for Clients Who Do Not or Soon...
Gift Tax Effective Rates vs. Estate Tax Effective Rates, Net, Net Gifts, GRATs, IDGTs, and...
November 12, 2020 • CLE • CLE On-Demand, Download
This CLE webinar will provide guidance to trusts and estates attorneys on planning strategies in light of the possible fall in the estate tax exemption. The panelist will discuss key considerations for clients who do not or soon will not have available exemptions, gift tax effective rates vs. estate...
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Tax Elections in Estate Planning for Non-U.S. Residents: Sec. 645 Elections, Entity Classi...
Treating Foreign Trusts as Part of the Foreign Estate and Mitigating Adverse Tax Implicati...
October 21, 2020 • CLE • CLE On-Demand, Download
This CLE webinar will focus on the key issues that arise for attorneys and tax advisers in estate planning for resident and nonresident aliens, focusing on relevant tax rules, tax elections, entity classifications, and potential estate planning pitfalls and opportunities. The panel will also discuss...
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Inclusion of Capital Gains in Distributable Net Income for Trusts and Estates: Allocations...
Fiduciary Accounting Rules, Treas. Reg. Section 643(a)-3(b) Provisions, State Unitrust Rul...
September 16, 2020 • CLE • CLE On-Demand, Download
This CLE webinar will provide trust, estates, and tax counsel an in-depth analysis of the rules and practices covering inclusion of capital gains in distributable net income (DNI) for trusts and estates. The panel will review the requirements within trust documents to allow treating capital gains as...
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Partnership Tax Issues in Estate Planning: Key Challenges and Guidance for Trusts and Esta...
Capital Accounts, Basis Rules, Cash Distributions; Tax Implications of Partnership Assets,...
August 4, 2020 • CLE • CLE On-Demand, Download
This CLE webinar will provide trusts and estates counsel guidance for recognizing and overcoming critical tax issues of partnerships in estate planning. The panel will discuss the fundamentals of partnership income tax rules for estate planners, maintaining capital accounts, basis rules, traps invol...
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Domestic Asset Protection Trusts: Key Income and Transfer Tax Implications
Structuring DAPTs to Minimize Federal and State Taxes, Gifting, Creditor Issues, Other Leg...
July 15, 2020 • CLE • CLE On-Demand, Download
This CLE webinar will provide trusts and estates counsel an in-depth analysis of federal income and transfer tax consequences of domestic asset protection trusts (DAPTs). The panel will discuss key tax planning issues and structuring techniques to minimize federal and state taxes, navigating the dif...
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Split-Dollar Agreements and Estate Inclusions: Application of Sections 2036 and 2038 to Ce...
Critical Takeaways From Recent Tax Court Rulings, Tax Treatment Under Regs. Sec. 1.61-22,...
April 22, 2020 • CLE • CLE On-Demand, Download
This CLE webinar will provide trusts and estates counsel and advisers an-depth analysis of the use of split-dollar agreements and potential estate inclusions of property interests. The panel will discuss recent U.S. Tax Court cases on the application of Sections 2036, 2038, and 2703 to specific prop...
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Trust Decanting: Recent State Laws and Challenges for Estate Planners
February 13, 2020 • CLE • CLE On-Demand, Download
This CLE webinar will review situations where trust decanting may be appropriate. The panelists will discuss decanting statutes, the potential tax issues associated therewith, critical legal issues for trust decanting, and significant case law approving and disapproving attempts to decant.
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Allocation of Trust Distributable Net Income Between Trust and Multistate Beneficiaries
Overcoming Income Sourcing and Apportionment Challenges, DNI Calculations, Trust Income Re...
December 17, 2019 • CLE • CLE On-Demand, Download
This CLE webinar will provide trust and estates counsel a thorough and practical guide into the challenges of allocating distributable net income (DNI) for complex trusts with income or beneficiaries in multiple states. The panel will discuss key tax rule challenges and considerations in trust docum...
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Fiduciary Income Taxation: Minimizing Taxes in Trust and Estate Administration
Section 645 Election, Withdrawal Powers Under Section 678, Special Planning With Existing...
September 24, 2019 • CLE • CLE On-Demand, Download
This CLE webinar will provide practical guidance to estate planners and administrators on complex federal and state fiduciary tax issues. The panel will discuss income tax rules and tax traps faced by fiduciaries, methods in minimizing unexpected income tax liabilities, and offer techniques to ensur...
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Post-Mortem Estate Planning Techniques: Income Tax Planning and Estate Tax Considerations
Trust Planning, Modifications and Allocations Post-Tax Reform, Basis Adjustments, Distribu...
July 30, 2019 • CLE • CLE On-Demand, Download
This CLE webinar will provide estate planning counsel with sophisticated methods for post-mortem estate planning, including trust modification and allocations and estate tax considerations. The panel will offer tools to help fiduciaries and trust administrators navigate post-mortem planning challeng...
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Marriage and Divorce in Estate Planning: Impact of Tax Reform, Planning Techniques for Cou...
Post-Divorce Treatment of Trusts, Tax Considerations in Negotiating Prenups and Divorce Se...
June 11, 2019 • CLE • CLE On-Demand, Download
This CLE webinar will guide estate planners, tax counsel, and advisers on the complex tax challenges for estate planning when there is a marriage or divorce. The panel will discuss a variety of tax consequences, the impact of tax reform, post-divorce treatment of trusts, and tax considerations in ne...
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U.S.-Mexican Tax and Estate Planning: Advanced Techniques for Tax Professionals
Reconciling U.S. and Mexican Law on Trusts, Ownership of Real Property, Situs Wills, and W...
May 14, 2019 • CLE, CPE, EA • CLE On-Demand, Download
This webinar will provide estate planners with a comprehensive guide to estate planning tax challenges and opportunities for clients who have a tax presence in both the U.S. and Mexico. The panel will discuss the U.S. tax law and treaty provisions that govern tax and fiduciary rules in both Mexico a...
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Estate Basis Consistency Rules for Fiduciaries: Navigating Reporting Requirements and Dist...
Avoiding Penalties, Determining Impact of Disclosure Rules on Estate and Beneficiaries, an...
March 5, 2019 • CLE • CLE On-Demand, Download
This CLE webinar will provide estate planners and advisers to trusts and estates with a practical guide to estate basis consistency reporting requirements as they impact trustees and fiduciaries. The panel will explain the IRS pronouncements on coordinating basis reporting with the filing of the est...
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U.S.-Israeli Tax and Estate Planning for Dual Citizens
Reconciling U.S. and Israeli Law on Trust Taxation, Inheritance Laws, Situs Wills, and Wea...
September 13, 2018 • CLE, CPE, EA • CLE On-Demand, Download
This CLE/CPE webinar will provide estate planners with a helpful guide to estate planning tax challenges and opportunities for clients who have a tax presence in both the United States and Israel. The panel will discuss the U.S. tax law and treaty provisions that govern tax rules in both Israel and...
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Structuring and Operating Family Limited Partnerships: Asset Protection and Income Tax Red...
Shifting Income Tax Burden to Lower-Taxed Family Member Partners, Application of Section 1...
August 28, 2018 • CLE, CPE, EA • CLE On-Demand, Download
This webinar will provide tax advisers with a practical guide to structuring and operate Family Limited Partnerships (FLP) in light of the withdrawal of the proposed Section 2704 valuation regulations and the new tax reform bill. The panel will discuss the income tax and asset protection benefits of...
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Estate Planning and New IRS Centralized Partnership Audit Rules: Impact on Trusts Holding...
Opt-Out Provisions and Limitations, Designating Partnership Representative, and Alternativ...
May 30, 2018 • CLE, CPE, EA • CLE On-Demand, Download
This CLE/CPE webinar will guide estate planning counsel and trust advisers through the impact of the new partnership audit rules on estates and trusts holding partnership interests. The panel will describe the partnership audit rules, discuss the provisions in the regulations that disallow partnersh...
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U.S.-Israeli Estate Tax Planning for Dual Citizens
Reconciling U.S. and Israeli Law on Trust Taxation, Inheritance Laws, Situs Wills, and Wea...
November 21, 2017 • CLE, CPE, EA • CLE On-Demand, Download
This CLE/CPE webinar will provide estate planners with a helpful guide to estate planning tax challenges and opportunities for clients who have tax presence in both the United States and Israel. The panel will discuss the U.S. tax law and treaty provisions that govern tax rules in both Israel and th...
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U.S.-Israeli Estate Tax Planning for Dual Citizens
Reconciling U.S. and Israeli Law on Trust Taxation, Inheritance Laws, Situs Wills, and Wea...
September 12, 2017 • CLE, CPE, EA • CLE On-Demand, Download
This CLE/CPE webinar will provide estate planners with a helpful guide to estate planning tax challenges and opportunities for clients who have tax presence in both the United States and Israel. The panel will discuss the U.S. tax law and treaty provisions that govern tax rules in both Israel and th...
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Advanced Trust Drafting for Income Tax Minimization: Including Capital Gains in DNI, Push-...
Managing the Disparity in Income Tax Treatment Between Beneficiary and Trust
May 17, 2017 • CLE, CPE • CLE On-Demand, Download
This CLE/CPE webinar will provide estate planning counsel with a comprehensive understanding and application of best practices in tax planning and trust document drafting to minimize income tax consequences of trust income. The panelist will provide a thorough review of the rules and practices cover...
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Estate Planning for Income Tax Reduction: Strategies for Maximizing New Basis
Leveraging Estate Tax Inclusion, Partnerships, Trusts, and Powers of Appointment
August 24, 2016 • CLE, CPE, EA • CLE On-Demand, Download
This CLE/CPE webinar will prepare estate planning counsel and tax advisors to unravel, understand and utilize stepped-up basis for income tax purposes. The panel will outline specific techniques for estate tax planning to leverage the advantages of a new basis at death, which often is a step-up in b...
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High-Balance IRAs: Estate and Income Tax Planning Strategies
Navigating the Unique Challenges of Large IRAs, Avoiding Double Taxation and Protecting IR...
February 24, 2016 • CLE, CPE, EA • CLE On-Demand, Download
This CLE/CPE webinar will provide estate planners with a deep dive into the planning challenges and opportunities that arise for clients with very high balance IRAs. The panel will discuss the specific issues with large IRAs, outline strategies for overall tax minimization and present options for po...
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Estate Planning With Section 1031 Exchanges: Structuring Like-Kind Exchanges of Investment...
Complying with Complex IRS Requirements to Achieve Short- and Long-Term Tax Savings
September 1, 2015 • CLE, CPE • CLE On-Demand, Download
This CLE/CPE webinar will guide estate planning counsel through structuring IRC 1031 exchanges that allow clients to defer paying capital gains tax on the sale of investment property. The panel will explore opportunities for taking advantage of this under-utilized planning strategy and outline the m...
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Estate Planning Strategies for Minimizing the Net Investment Income Tax on Trusts and Esta...
Reducing NIIT Through Distribution of Investment Income, Investment Allocation, Use of Gra...
July 22, 2015 • CLE, CPE • CLE On-Demand, Download
This CLE webinar will provide guidance to estate planning counsel on strategies for eliminating or reducing the 3.8% net investment income tax (NIIT) on estates and trusts. The panel will discuss planning techniques that benefit both trusts and their beneficiaries, including options for distributing...
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Estate Planning and Rules for Minimum Distributions From Retirement Plans and IRAs
Navigating Rules for Different Retirement Accounts, Computing Required Distributions, and...
April 28, 2015 • CLE, CPE, EA • CLE On-Demand, Download
This CLE/CPE webinar will guide estate planning counsel in navigating the complexities involved in minimum distribution rules from retirement plans and IRAs. Attendees will learn how to compute required distributions, and navigate lifetime rules and post-death options for beneficiaries.
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Retirement Benefits in the Non-Taxable Estate: Maximizing Tax-Deferred Advantages
Estate Planning for Pension and 401Ks, IRAs/Roth IRAs, Beneficiary Designations, and Post-...
February 24, 2015 • CLE, CPE, EA • CLE On-Demand, Download
This CLE webinar will discuss planning for the disposition of retirement benefits for estates below the threshold for filing a federal estate tax return. The program will look at retirement plan differences, beneficiary designations, and post-mortem planning.
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Tax Apportionment in Estate Planning: Drafting Clauses to Preserve Dispositive Provisions
Navigating Techniques for Estate, Gift, Income, Generation Skipping Taxes and Retirement A...
January 20, 2015 • CLE, CPE, EA • CLE On-Demand, Download
This CLE webinar will prepare estate planning counsel to draft tax apportionment clauses that preserve dispositive provisions in the client's estate plan. Our experienced panelists will outline specific techniques for designing apportionment clauses within all tax frameworks and for retirement asset...
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Split Dollar Arrangements: Leveraging Gift, Estate and Income Tax Benefits
Choosing the Appropriate Taxation Method and Policy, Structuring the Agreement, and Creati...
November 11, 2014 • CLE, CPE, EA • CLE On-Demand, Download
This CLE/CPE webinar will guide estate planning counsel in effectively using split-dollar arrangements to provide flexibility for clients. Our distinguished panelists will offer a detailed review of appropriate tax methods and policies, techniques for structuring the agreement, and special considera...
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Portability in Estate Planning: Alternative Strategy for Maximizing Tax Benefits
Evaluating Advantages of Portability vs. Traditional Bypass Trusts
October 14, 2014 • CLE, CPE, EA • CLE On-Demand, Download
This CLE webinar will offer tax advisors, and estate and trust law attorneys best practices for using portability in estate planning as a significant tax saving tool for clients going forward. The panel will outline election timing, language drafting in estate planning documents, and how trust plann...
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$5.25 Million Estate Tax Exemption: Maximizing New Planning Opportunities
Unwinding Prior Complicated Structures, Emphasizing State Estate Tax, Intergenerational an...
November 19, 2013 • CLE, CPE
This CLE webinar will guide estate planning attorneys in identifying and leveraging opportunities to maximize the permanent $5.25 million exemption. The panel will offer specific planning options for clients who no longer require federal estate tax avoidance strategies.
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Estate Tax Returns: Key Concepts for Estate Planning Counsel
Identifying Taxable Assets and Leveraging Available Deductions and Major Elections
May 22, 2013 • CLE • CLE On-Demand, Download
This CLE webinar will provide estate planning attorneys with a working understanding of how the estate tax works and proper reporting. Our speaker will offer guidance on assets subject to tax, deductions available and major elections.
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Gifting Opportunities in 2012 — Before It's Too Late!
Leveraging the 2012 Tax Exemptions Through FLPs, FLLCs and GRATs, and Gifting Other Equity...
September 6, 2012 • CLE • CLE On-Demand, Download
This CLE webinar will identify and outline 2012 tax planning opportunities: wealth transfer strategies related to closely owned family businesses, real estate, privately held stock and related assets, and using life insurance, FLPs, FLLCs, GRATs and dynasty trusts to achieve estate, gift and generat...
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Estate Tax Planning Opportunities in 2012
Maximizing Benefits Under Current Gift and Estate Tax Law: Portability, Lifetime Exemption...
August 1, 2012 • CLE • CLE On-Demand, Download
This CLE webinar will prepare estate planning attorneys to identify estate planning opportunities under the current estate and gift tax law. The panel will outline portability issues, ways to take advantage of the current lifetime gift/estate tax exemption, and other planning considerations.
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Employee Stock Ownership Plans as a Business and Tax Planning Vehicle
Leveraging ESOPs for Business Succession and Estate and Retirement Planning
January 25, 2012 • CLE, CPE • CLE On-Demand, Download
This teleconference will provide tax advisors with a review of the use of ESOPs for business succession, and estate and retirement planning purposes. The panel will discuss how to structure the ESOP and analyze tax consequences for the business owner, shareholders and employees.
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Estate Planning Tax Issues for 2011
Navigating the New Landscape for Estate, Gift and Generation Skipping Taxes
April 20, 2011 • CLE, CPE • CLE On-Demand, Download
This teleconference will provide tax advisors with an analysis of the 2010 Tax Relief Act provisions relating to estate, gift and GST, explain their impact on estate planning strategies for 2011 and after, and offer best practices for leveraging the tax changes for estate planning.
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LLCs for Estate Planning and Asset Protection
Maximizing Tax Advantages for Donors and LLC Members and Shielding Assets From Creditors
October 21, 2010 • CLE, CPE • CLE On-Demand, Download
This CLE webinar will prepare tax advisors to use LLCs for estate planning and asset protection for family businesses or high-net worth individuals and how to avoid the pitfalls in setting up the entity and transferring assets to the entity. The panel will also discuss recent developments for single...
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