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Distribution Planning for IRA Beneficiary Trusts: Navigating RMD Rules to Maximize Stretch...
Avoiding Errors in Measuring Life Calculations, Using Payouts and Disclaimers, and Separat...
November 19, 2019 CLE Live Webinar

This CLE webinar 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, disc... Read More

Qualified Opportunity Zones: Trust and Estate Planning Considerations and Advanced Techniq...
Tax Issues, Planning With Expanded Exemptions, Deferral of Gain Through Reinvestment, Usin...
November 26, 2019 CLE Live Webinar

This CLE webinar 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 the... Read More

Restructuring Existing Trusts to Work Under New Tax Law
Key Tax Reform Provisions Affecting Trusts, QBI Thresholds, and Allocations; Managing the...
December 3, 2019 CLE Live Webinar

This CLE webinar 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... Read More

Structuring Trust Protector Provisions: Protectors' Powers & Duties, Trustee Oversight, Ta...
Avoiding Unintentional Fiduciary Classification, Key Trust Provisions to Limit Disputes, N...
November 12, 2019 CLE CLE On-Demand, Download

This CLE webinar will provide estate planning counsel and advisers with a practical guide to structuring trust protector 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 and t... Read More

Estate Planning With S Corp Trusts After Tax Reform: QSSTs, ESBTs, and the 20% QBI Deducti...
Navigating Tax Reform Changes and Pass-Through Income Deductions
November 5, 2019 CLE CLE On-Demand, Download

This CLE webinar 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 d... Read More

Structuring Special Needs Trusts as IRA Beneficiaries: Avoiding Tax Traps in Funding SNTs...
October 15, 2019 CLE CLE On-Demand, Download

This CLE webinar will provide estate planners with an advanced guide to drafting and structuring supplemental needs trusts and special needs trusts (SNTs). The panelist will focus on considerations such as setting up trusts to serve as beneficiaries of retirement accounts, drafting language, and tra... Read More

SCOTUS Kaestner Ruling on State Trust Income Taxation: Key Considerations for Trusts and E...
In-Depth Case Analysis, Income Tax Challenges for Nonresident Trusts, Planning Techniques
October 1, 2019 CLE CLE On-Demand, Download

This CLE webinar 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, all... Read More

Estate Planning for Wealthy Clients After Tax Reform: Basis Adjustments, State Tax Issues,...
August 29, 2019 CLE CLE On-Demand, Download

This CLE webinar 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, reasses... Read More

Breach of Fiduciary Duty Claims Against Trustees/Managers of Closely Held Businesses
July 16, 2019 CLE CLE On-Demand, Download

This CLE webinar 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 p... Read More

Drafting IRA Beneficiary "See-Through" Trust Provisions
Meeting Complex IRS Rules to Qualify a Trust as a Conduit Trust or an Accumulation Trust
June 25, 2019 CLE CLE On-Demand, Download

This CLE webinar will provide estate planning counsel with detailed guidance on the drafting of "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... Read More

Avoiding Foreign Trust Throwback Tax on Distributions to U.S. Beneficiaries From Undistrib...
DNI and UNI Rules, Structuring Foreign Subtrusts, and Strategies to Defer Accumulation Tax
June 4, 2019 CLE CLE On-Demand, Download

This CLE webinar 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... Read More

Discretionary Trust Distributions of Principal and Income: Avoiding Beneficiary Challenges...
April 23, 2019 CLE CLE On-Demand, Download

This CLE webinar will provide estate 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, appropriate... Read More

Estate Planning With Foreign Trusts and U.S. Beneficiaries: Tax Issues, Residency, Foreign...
April 16, 2019 CLE CLE On-Demand, Download

This CLE webinar 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, qualifying non-resident aliens (NRA) grantors as tax o... Read More

Structuring Preferred Partnership Freezes in Estate Planning: Navigating IRC Chapter 14 Va...
April 2, 2019 CLE CLE On-Demand, Download

This CLE webinar 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. The panel will discuss how to determine when freeze partne... Read More

Estate Planning for Regulated Assets: Cryptocurrency, Digital and Other Unusual Assets
Fiduciary Responsibilities, Plan Considerations and Administration of Trusts Holding Regul...
March 19, 2019 CLE CLE On-Demand, Download

This CLE webinar 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 considerat... Read More

Mastering Fiduciary Accounting Income for Estate Planners and Administrators
Interpreting Operating Documents, Applying UPIA & State Law, Designing Distribution Strate...
January 23, 2019 CLE, CPE CLE On-Demand, Download

This CLE/CPE webinar 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 esse... Read More

Trust Dispositions of IRAs and Qualified Plans: Structuring See-Through Trusts and Stretch...
October 3, 2018 CLE, CPE, EA CLE On-Demand, Download

The CLE/CPE webinar will provide estate planning professionals with a thorough and practical guide to the planning and structuring considerations of clients with qualified retirement plans. The panelist will address the specific planning issues involving pre-mortem allocation and post-mortem disposi... Read More

Modifying Irrevocable Trusts Using Nonjudicial Settlement Agreements
Structuring NJSA Wrappers, Relocating Trust Situs, Resolving Disputes, Remedying Trust Con...
September 18, 2018 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar will provide estate planners with a thorough, comprehensive, and practical guide to structuring nonjudicial settlement agreements (NJSAs) as a tool for modifying irrevocable trusts in states that have adopted the Uniform Probate Code or have NJSA statutes. The panel will discuss... Read More

GST Trust Administration Challenges: Post Mortem Strategies to Minimize Generation Skippin...
Changing Exemption Allocations, Severing GST Trusts, Investment Strategies in Exempt and N...
August 22, 2018 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar 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 tho... Read More

Beneficiary Deemed Owner Trusts Under IRC 678(a)(1): Using BDOTs For Income Tax Savings an...
Shifting Income Tax To Beneficiaries and Away From Fiduciaries, Preserving Deductions, and...
August 16, 2018 CLE, CPE, EA CLE On-Demand, Download

This webinar will provide a comprehensive and practical guide to structuring a beneficiary deemed owner trust (BDOT). Estate planning expert Edwin Morrow will discuss in depth the provisions of Section 678, detail the income tax benefits of granting beneficiaries withdrawal rights over trust income... Read More

Converting to Nongrantor Trusts to Minimize Income Tax: Maximizing Increased Exemption Ben...
Switching Off Grantor Trust Features in Existing Trusts, Structuring Multiple Trusts to Pr...
August 8, 2018 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 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, detaili... Read More

Drafting IRA Beneficiary "See-Through" Trust Provisions
Meeting Complex IRS Rules to Qualify a Trust as a Conduit Trust or an Accumulation Trust
July 18, 2018 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar will provide estate planning counsel with detailed guidance on the drafting of "see-through" trusts that qualify as IRA beneficiaries under IRS regulations. The panel will detail the rules for measuring life expectancy for required minimum distributions (RMDs) and distributable... Read More

Modifying Irrevocable Trusts: Changing the Unchangeable?
Navigating Modification Methods, Governing Law, Consent Requirements, and Tax Consideratio...
June 6, 2018 CLE CLE On-Demand, Download

This CLE webinar 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 a... Read More

Structuring Joint Trusts in Separate Property States to Avoid Income and Gift Tax Pitfalls
Identifying "Problem" Assets, Coordinating JRTs With Credit Shelter Trusts, Drafting GPOAs...
May 23, 2018 CLE, CPE CLE On-Demand, Download

This CLE/CPE webinar will provide estate planners and advisers with a thorough and practical guide for utilizing joint trusts in separate property/common law states. The panel will outline when to use joint marital trusts (JMTs) and when to steer clear of JMTs. The webinar will identify specific tax... Read More

Trustee Removal Actions: Drafting Trust Provisions to Define and Limit Power to Remove Tru...
May 16, 2018 CLE CLE On-Demand, Download

This CLE webinar 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

Structuring Directed Trust Provisions: Granting Powers to Non-Trustees Under Uniform Direc...
Bifurcating Trust Duties, Applying Fiduciary Rules to Trust Directors, Protecting Benefici...
May 8, 2018 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar 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 direc... Read More

Structuring Sprinkle Trusts to Minimize Income Tax Consequences to Trust and Beneficiaries
Discretionary Distribution Strategies to Reduce Income Tax and Avoid Challenges to Trustee...
March 22, 2018 CLE, CPE CLE On-Demand, Download

This CLE/CPE webinar 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 str... Read More

Grantor Retained Annuity Trusts: Tax-Efficient Estate Planning Techniques
Leveraging GRATs to Preserve and Transfer Assets
March 14, 2018 CLE CLE On-Demand, Download

This CLE webinar 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

529 Plans in Estate Planning After Tax Reform: Qualified Expenses, Education Trusts and Di...
February 28, 2018 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar 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 cha... Read More

Qualified Disclaimers and Disclaimer Trusts after Tax Reform
Using Disclaimers, Clayton QTIPs and OBITs to Optimize Basis Increase; Maximize Flexibilit...
February 21, 2018 CLE, CPE, EA CLE On-Demand, Download

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

Grantor Trusts After Divorce: Tax Reform, Fiduciary Challenges, and Minimizing Tax for Tru...
Gift Tax Exemption on Divorce Transfers, Grantor Trust Rules, Gift-Splitting and Income Ta...
February 14, 2018 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar 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 crit... Read More

Avoiding Crummey Power Mistakes in Drafting Trust Documents
Protecting Against IRS Challenges to Gifts to Irrevocable Trusts
January 31, 2018 CLE, CPE CLE On-Demand, Download

This CLE/CPE webinar 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 f... Read More

Trust and Probate Challenges: Minimizing and Litigating Claims of Undue Influence, Fraud,...
Overcoming Evidentiary Hurdles With Medical Records, Documentation, Experts and Other Witn...
January 18, 2018 CLE CLE On-Demand, Download

This CLE webinar 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

IRC 645 Election: Estate Planning for Qualified Revocable Trusts in Taxable Estates
Deferral Opportunities, Active Participation Rules and Separate Share Rule Considerations
January 16, 2018 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar 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

GST Inclusion Ratios and Applicable Fractions for Estate Planners: Rules, Exceptions and T...
November 7, 2017 CLE, CPE, EA CLE On-Demand, Download

This CLE webinar 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. Unde... Read More

Mitigating Successor Trustee Liability for Prior Fiduciary Breach: Trust Structure and Adm...
October 31, 2017 CLE CLE On-Demand, Download

This CLE webinar 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 d... Read More

Trusts Serving as Grantors to Other Trusts: Drafting Multi-Trust Structures for Optimal Ta...
Essential language in Grantor and Grantee Trusts
October 3, 2017 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar 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-tru... Read More

Separate Share Rule Considerations in Structuring IRA Trusts
Ensuring Beneficial "Stretch" Treatment for Beneficiaries of IRA See-Through Trusts Throug...
August 29, 2017 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar 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... Read More

Structuring Private Family Trust Companies and SPEs for High Net Worth Individuals and Fam...
Evaluating Benefits and Risks, Ownership Structures, and State Law Considerations
August 2, 2017 CLE CLE On-Demand, Download

This CLE webinar 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 e... Read More

Structuring QDOTs for Non-Citizen and Nonresident Spouses: Deferring Tax Through Qualified...
Overcoming Unfavorable Exemption Rules for Non-U.S. Spouses, Utilizing Portability, and Ma...
May 9, 2017 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar 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 t... Read More

Structuring Trust Powers of Appointment for Tax Minimization and Asset Protection
Utilizing Optimal Basis Increase Trusts, Navigating the Uniform Power of Appointment Act,...
April 27, 2017 CLE CLE On-Demand, Download

This CLE webinar 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 i... Read More

Post-Mortem Trust Planning, Modifications and Allocations: Tax Elections Available to the...
Modifying Trusts Post-Mortem to Minimize Income Tax, Utilize Deferral Opportunities, and O...
April 5, 2017 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar 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, in... Read More

Revocable Grantor Trusts and IDGTs After the Death of the Trustor: Avoiding Gain Triggers,...
Structuring Trust Documents to Avoid Post-Mortem Income Tax Issues
February 14, 2017 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar 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... Read More

Offshore Asset Protection Trusts: Structuring Foreign Trusts as Part of an Integrated Esta...
Underlying Concepts, Selecting Situs and Trustee, Arbitraging Competing Legal Systems, Det...
October 25, 2016 CLE CLE On-Demand, Download

This CLE webinar 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 tru... Read More

Funding Trusts: Ensuring Optimal Asset Transfers, Changing Ownership, Monitoring Asset Per...
October 18, 2016 CLE CLE On-Demand, Download

This CLE webinar will provide estate planners with a thorough and practical guide to funding trusts. The panel will discuss funding considerations for both revocable and irrevocable trusts, detailing funding considerations at formation, as well as review and evaluation of trust assets during operati... Read More

Structuring GRATs: Maximizing Estate Freeze Benefits, Avoiding Costly Errors With Specific...
September 6, 2016 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar 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 w... Read More

Selecting Trustees and Structuring Trustee Powers: Guidance for Estate Planners on Tax and...
December 3, 2015 CLE, CPE CLE On-Demand, Download

This CLE/CPE webinar will explain key tax and non-tax issues estate planning counsel must consider in advising clients on trustee selection. The panel will review the trustee's legal and fiduciary duties, explore the optimal qualities a trustee should possess, and discuss the estate, gift and income... Read More

Estate Planning With Grantor Trusts: Leveraging GRATs and IDGTs to Minimize Taxes, Preserv...
October 15, 2015 CLE, CPE CLE On-Demand, Download

This CLE/CPE webinar 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... Read More

Estate Planning With Marital Trusts Post-ATRA: Optimizing Basis Step-Up and Leveraging AB...
September 30, 2015 CLE, CPE CLE On-Demand, Download

This CLE/CPE webinar will provide estate planning counsel with strategies for using marital trusts to maximize tax benefits, as well as to control and protect assets. The panel will discuss the use of AB trusts post-ATRA and explain how to structure trusts to maximize estate and income tax benefits... Read More

Structuring IRA Trusts in Estate Planning: Strategies for Minimizing Taxes and Preserving...
September 17, 2015 CLE, CPE CLE On-Demand, Download

This CLE/CPE webinar will prepare estate planning practitioners and tax advisors to identify opportunities for estate planning associated with IRA trusts. The panel will outline the asset protection and tax savings benefits, structuring IRA trusts, and minimum distribution rules. Read More

NING and DING Trusts in Estate Planning: Designing ING Trusts to Avoid State Income Tax an...
Effective Drafting of Incomplete Gift Non-Grantor Trusts, Jurisdictional Differences, IRS...
August 11, 2015 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar will guide estate planning counsel on the use of NING and DING trusts to reduce or avoid state income taxes. The panel will discuss the implications of IRS private letter rulings (PLRs) and the differences among jurisdictions which allow for incomplete gift non-grantor trusts. Read More

Trust Protectors in Estate Planning: Benefits and Legal Risks
Evaluating the Use, Selection, and Powers of Trust Protectors in States With and Without T...
June 9, 2015 CLE CLE On-Demand, Download

This CLE webinar will provide estate planning practitioners with a review of the benefits and risks of incorporating trust protectors and directing parties into estate plans. The panel will discuss how counsel can use trust protectors, drafting considerations, powers and duties, and jurisdictional d... Read More

Estate Planning and the Fiduciary Exception to Attorney-Client Privilege
Protecting Estate Counsel's Advice to Trustees Amid Conflicting Court Rulings
May 26, 2015 CLE CLE On-Demand, Download

This CLE webinar will provide guidance to estate planning counsel on whether and to what extent the fiduciary exception to attorney-client privilege applies to their communications with trustees. The panel will examine recent court rulings on the fiduciary exception and explain best practices for pr... Read More

Structuring Joint Exempt Step-Up Trusts: Evolving Tool to Maximize Step Up in Basis
Leveraging Opportunities, Navigating Complexities, and Preserving the Estate Tax Exemption...
March 24, 2015 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar will prepare estate planning counsel to use an estate planning tool specifically for estate tax exemption and income tax basis step-up preservation. Our experienced panelists will outline practical drafting techniques and explain ambiguities and risks in taking advantage of step... Read More

IRA Beneficiary Trusts and Post-Death Administration: Strategies and Tools for Implementat...
Navigating RMD Issues, Income Tax and Asset Protection Elections, Establishing Sub-Share T...
March 26, 2014 CLE CLE On-Demand, Download

This CLE webinar will focus on best practices in administering IRA beneficiary trusts. The panel will discuss ways to measure lives for required minimum distributions (RMDs), coordinate with trustees regarding estate tax related issues and with IRA custodians for payout of RMDs, establish beneficiar... Read More

Drafting Irrevocable Silent Trusts: Preserving Privacy of Trust Assets from Spendthrift Be...
Balancing Fiduciary Duties, Selecting Trust Situs and Type, Protecting Trust Assets, and M...
February 25, 2014 CLE CLE On-Demand, Download

This CLE webinar will educate estate planning counsel on structuring irrevocable silent trusts. You will hear from experienced panelists as they discuss types of silent trusts, trust situs and the delicate balance between secrecy and fiduciary duties to the beneficiaries of the trust. Read More

Trust Structuring After the American Taxpayer Relief Act
Minimizing Net Investment Income, AMT and Capital Gains Taxes and Determining Investments
September 18, 2013 CLE CLE On-Demand, Download

This CLE webinar will prepare counsel to handle the myriad of tax rule changes under the American Taxpayer Relief Act (ATRA) that impact trusts. The panel will highlight trust planning implications in light of the higher tax rate, issues surrounding long-term capital gains and qualified dividends ta... Read More

Trust Situs for Dynasty Trusts and DAPTs: Key Differences Among Top-Tier States
Selecting the Best Situs Among Nevada, Delaware, Alaska, South Dakota, Ohio, Tennessee and...
August 8, 2013 CLE CLE On-Demand, Download

This CLE webinar will provide counsel with an understanding of the key differences and variables among leading dynasty trust and domestic asset protection trust (DAPT) jurisdictions. The panel will outline what to consider when advising clients on the most appropriate jurisdiction in which to domici... Read More

Incomplete Gift Non-Grantor Trusts: Latest Developments and Private Letter Rulings
Leveraging DINGs Into NINGs for Savings in High State Tax Rate Jurisdictions
July 24, 2013 CLE, CPE CLE On-Demand, Download

This teleconference will focus on the benefits of NINGs as a state tax savings vehicle, and discuss the implications of the recent private letter rulings (PLR), how they differ from DINGs, and navigating the differences between jurisdictions which allow for incomplete gift non-grantor trusts. Read More

Domestic Asset Protection Trusts: Key Strategies for 2013
Leveraging DAPTs, Combining with Double LLCs, Navigating Jurisdictional Differences, and U...
May 29, 2013 CLE CLE On-Demand, Download

This CLE webinar will provide estate planning counsel a review of the benefits of domestic asset protection trusts (DAPTs) as an asset protection vehicle. The panel will discuss combining DAPTs with two LLCs, navigate the differences between jurisdictions, identify Tier 1 DAPT states, and analyze th... Read More

Intentionally Defective Grantor Trusts
Funding and Structuring Sales to Transfer Assets, Retain Control and Reduce Estate Taxes
March 6, 2013 CLE CLE On-Demand, Download

This CLE webinar will prepare estate planning practitioners to identify and effectively create estate planning opportunities through IDGTs and explain why some of those opportunities may soon vanish. The panel will outline how to structure IDGTs with an emphasis on the key steps in the planning and... Read More

Generation-Skipping Trusts in Estate Planning
Crafting Dynasty Trusts for Tax Savings, Providing Income to Future Family Generations and...
June 19, 2012 CLE CLE On-Demand, Download

This CLE webinar will prepare estate planning attorneys to identify estate planning opportunities associated with generation-skipping trusts. The panel will outline the asset protection and tax savings benefits, how to structure and fund the trust, and identify provisions to consider. Read More

Leveraging Special Needs Trusts to Obtain Public Benefits
Crafting First Party, Third Party, and Pooled Special Needs Trusts
May 15, 2012 CLE CLE On-Demand, Download

This CLE webinar will provide estate planning attorneys with a practical guide to selecting the appropriate type of special needs trust (SNT) and structuring the SNT to avoid jeopardizing public benefit eligibility. The panel will highlight key issues to consider in the administration of these trust... Read More

Directed Trusts
Structuring Trusts, Bifurcating Functions and Converting Existing Trusts Into Directed Tru...
March 27, 2012 CLE CLE On-Demand, Download

This CLE webinar will prepare estate planning counsel to identify opportunities for directed trusts from the perspective of the estate planning attorney and trustee. The panel will outline ways to structure and craft directed trusts, bifurcate functions and convert an existing trust to a directed tr... Read More

Trust Administration: Challenges and Best Practices
Managing Fiduciary Powers and Duties; Controlling, Protecting and Distributing Trust Asset...
February 7, 2012 CLE CLE On-Demand, Download

This CLE webinar will prepare trust and estate practitioners to overcome common challenges in trust administration. The panel will identify best practices for managing trustee duties and powers, and drill down into controlling, protecting, dividing and distributing trust assets and disbursing fees a... Read More