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

This CLE/CPE webinar will provide estate planners insight on recently issued IRS guidance regarding basis adjustments for irrevocable grantor trusts. The panel will discuss key items and challenges stemming from Revenue Ruling 2023-2, calculating basis, criteria for a basis adjustment under Section... Read More

This CLE/CPE 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. The panel will discuss techniques utilizing GRATs, sales to grantor trusts, and buy-sell agreemen... Read More

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

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

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

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

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

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

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

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

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

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

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

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

This CLE/CPE course will provide trusts and estates counsel an in-depth analysis of federal income and transfer tax consequences of domestic asset protection trusts (DAPTs). The panel will discuss key tax planning issues and structuring techniques to minimize federal and state taxes, navigating the... Read More

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

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

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

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

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 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/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/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 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 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 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 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 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/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 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 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 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 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 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 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 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 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 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 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 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 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 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