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Trusts Holding S Corporation and Partnership Interests: Legal and Tax Considerations
Beneficiaries of Business Interests, QSSTs vs. ESBTs, Avoiding State Income...
May 7, 2024 CLE, CPE Live Webinar
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE webinar will provide estate planners and tax professionals guidance for navigating the legal and tax implications of trusts holding interest in pass-through entities. The panel will discuss planning for trusts holding S corp stock and other pass-through entities, basis step-up in a part... Read More

Estate Planning With Private Trust Companies: Ownership, Governance, U.S. Tax and Regulato...
Design and Operation of PTCs, Jurisdiction, Regulated vs. Unregulated PTCs,...
April 9, 2024 CLE CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE webinar will provide estate planners guidance on structuring and utilizing private trust companies (PTC) as an estate planning tool for high net worth families. The panel will discuss the design and operation of PTCs and how they are used as an estate planning mechanism, required documentat... Read More

Drafting IRA Beneficiary "See-Through" Trust Provisions
Meeting Complex IRS Rules to Qualify a Trust as a Conduit Trust or an Accum...
February 13, 2024 CLE, CPE CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE course will provide estate planning counsel with detailed guidance on drafting "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 tru... Read More

Structuring IRA Trusts in Estate Planning to Comply With SECURE Act and SECURE 2.0 Rules
Modifying Trust Provisions, Minimizing Taxes and Preserving Assets, 10-Year...
January 25, 2024 CLE, CPE, EA CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE course will prepare estate planning practitioners and tax advisers to identify key estate planning issues associated with IRA trusts under the SECURE Act and SECURE 2.0. The panelist will outline the current SECURE Act's rules and requirements, the implications of SECURE Act 2.0, the asset... Read More

Advanced Estate Planning for Large Estates: Utilizing FLPs, Dynasty Trusts, SLATs, CRUTs/C...
January 4, 2024 CLE, CPE CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE webinar will provide an analysis of mechanisms and key considerations for utilizing various trusts, family limited partnerships, charitable giving vehicles, and other techniques aimed towards providing effective estate planning and asset protection. Read More

Tax and Estate Planning With SLATs, GRATs, and IDGTs: Key Drafting Considerations for Coun...
December 19, 2023 CLE, CPE, EA CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE webinar will provide estate planners a detailed analysis of key challenges and pitfalls to avoid when drafting SLATs, GRATs, IDGTs, and other irrevocable trusts. The panel will discuss the legal framework and key considerations for irrevocable trusts, the pros and cons of trust protecto... Read More

Discretionary Trust Distributions of Principal and Income: Avoiding Beneficiary Challenges...
December 12, 2023 CLE CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
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This CLE course will provide trust 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, review appropr... Read More

Utilizing Lifetime QTIP Trusts in Estate Planning: Tax Issues, State Limitations, Key Prov...
December 7, 2023 CLE CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE course will provide guidance to trusts and estates counsel on utilizing lifetime qualified terminable interest property (QTIP) trusts in estate planning under current tax law. The panel will discuss critical issues and pitfalls to avoid in relation to income, gift, estate and GST taxes, sta... Read More

Modifying Irrevocable Trusts Using Nonjudicial Settlement Agreements
Structuring NJSA Wrappers, Relocating Trust Situs, Resolving Disputes, Reme...
November 9, 2023 CLE CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE course will provide estate planners with a comprehensive and practical guide to structuring nonjudicial settlement agreements (NJSAs) as a tool for modifying irrevocable trusts in states that have adopted the Uniform Trust Code or have NJSA statutes. The panel will discuss what modification... 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 Consider...
November 8, 2023 CLE CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE course 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 en... Read More

Charitable Remainder Trusts: Income Tax, Inherited IRAs, Key Considerations for Trust and...
Mechanics of CRTs Under Current Tax Law, Deduction of Interest, Estate Tax...
October 26, 2023 CLE, CPE, EA CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE course will provide trust and estates counsel guidance on utilizing charitable remainder trusts (CRTs) for income tax and estate planning. The panel will discuss the mechanics of CRTs under current tax law, deduction of the charitable remainder interest, impact on the estate tax, and ke... Read More

Disclaimers and Estate Planning
October 24, 2023 CLE CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE course will provide a guide to both planning opportunities and post-mortem adjustments through the proactive use of qualified disclaimers. The speaker will offer suggestions for structuring estate plans with a focus on joint accounts, beneficiary designations, disclaimer trusts, credit shel... Read More

Offshore Asset Protection Trusts: Structuring Foreign Trusts as Part of an Integrated Esta...
October 17, 2023 CLE CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE webinar will provide estate planners with a comprehensive guide to drafting offshore asset protection trusts as part of an integrated estate plan. The panel will discuss the key practical concerns of structuring offshore trusts, such as choice of trust situs, powers that reside in the trust... Read More

Advanced Estate Planning for Large Estates: Utilizing FLPs, Dynasty Trusts, SLATs, CRUTs/C...
October 12, 2023 CLE, CPE CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE webinar will provide an analysis of mechanisms and key considerations for utilizing various trusts, family limited partnerships, charitable giving vehicles, and other techniques aimed towards providing effective estate planning and asset protection. Read More

Trust Dispositions of IRAs and Qualified Plans: Conduit vs. Accumulation Trusts, SECURE Ac...
October 10, 2023 CLE CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
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The CLE course will provide estate planning professionals with a thorough and practical guide to clients' planning and structuring considerations with qualified retirement plans. The panelist will address the specific planning issues involving pre-mortem allocation and post-mortem disposition provis... Read More

GRATs in Estate Planning Under Current Tax Law
Structuring Considerations, Income, Gift, Estate, and Generation-Skipping T...
October 5, 2023 CLE, CPE CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE course will offer a comprehensive guide to structuring grantor retained annuity trusts (GRATs) under current tax law. The panel will go beyond the basics to provide specific drafting tools to avoid potentially costly mistakes and maximize GRATs' benefits. The panel will discuss client c... Read More

Structuring Intentionally Defective Grantor Trusts Under Current Tax Law
September 12, 2023 CLE CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE course will provide estate planners with a comprehensive and practical guide to critical considerations and pitfalls to avoid in structuring intentionally defective grantor trusts (IDGTs). The panel will discuss navigating the tax treatment and fiduciary requirements for defective trusts up... Read More

Structuring Preferred Partnership Freezes in Estate Planning: Chapter 14 Valuation Rules,...
August 22, 2023 CLE, CPE, EA CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE course 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. I will discuss how to determine when freeze partnerships a... Read More

Structuring Incomplete Gift Non-Grantor Trusts: Key Provisions, Tax Planning, Trust Situs,...
August 15, 2023 CLE, CPE, EA CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE course will guide estate planning professionals on using Incomplete Gift Non-Grantor Trusts (ING(s)) to reduce or avoid state income taxes. The tax savings can extend to federal income tax and estate tax savings as well. In a lively discussion, The panel will address applicable federal... Read More

Mastering Fiduciary Accounting Income for Estate Planners and Administrators
Interpreting Operating Documents, Applying UPIA and State Law, Designing Di...
July 25, 2023 CLE, CPE, EA CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE course 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 essen... Read More

2023 Trust Planning and Drafting Considerations: Fiduciary Concerns, Income Tax, Trust Sit...
July 18, 2023 CLE CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE webinar will provide estate planning counsel with a comprehensive understanding and application of best practices in trust planning and document drafting in light of recent cases and current tax law. The panel will provide a thorough review of the rules and practices covering trust situs, d... Read More

Joint vs. Individual Trusts in Separate and Community Property States
Key Structuring Considerations, Identifying "Problem" Assets, Coordinating...
July 11, 2023 CLE, CPE, EA CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE course will provide estate planners with a thorough and practical guide to overcoming the challenges of utilizing joint and individual trusts in separate property/community property states. The panel will outline when to use joint marital trusts instead of individual trusts and vice ver... Read More

New IRS Guidance for Irrevocable Grantor Trusts: 1014 Basis Adjustments, Key Issues for U....
July 6, 2023 CLE, CPE, EA CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE webinar will discuss recent IRS guidance for basis adjustments for irrevocable grantor trusts and other basis issues encountered by trust and estate advisers. The panel will discuss options and key provisions in structuring trusts, Revenue Ruling 2023-2 and its impact on basis and estat... Read More

Charitable Giving Vehicles in Estate Planning: Private Foundations, CRTs, CLTs, DAFs, and...
Key Issues for Estate Planners and Advisers, Key Trust Provisions, Operatio...
May 30, 2023 CLE, CPE, EA CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE webinar will provide estate planning counsel and advisers with a thorough and practical guide to selecting charitable giving vehicles. The panel will cover the eight most common strategies, spending adequate time to discuss the nuances of the most popular structures and the utilities of... Read More

Spousal Lifetime Access Trusts: Income, Gift, Estate, and GST Tax; State Limitations; Buil...
May 25, 2023 CLE, CPE, EA CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE course will guide trusts and estates counsel on leveraging spousal lifetime access trusts (SLATs) in estate planning in light of the current and ever-changing tax law. The panel will discuss critical issues concerning income, gift, estate, and GST taxes, including pitfalls to avoid. The... Read More

Structuring Non-Grantor Trusts for Wealth Transfers and Income Tax Planning
May 11, 2023 CLE, CPE, EA CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE webinar will guide trusts and estates attorneys on utilizing non-grantor trusts to transfer wealth and income tax planning. The panel will discuss the advantages and disadvantages of non-grantor trusts under current tax law and potential tax law changes, the risks of toggling between gr... Read More

Trust Administration: Controlling, Protecting, and Distributing Trust Assets
Trustee Duties and Powers, Tax Issues, Advances to Beneficiaries, Fees, Exp...
March 14, 2023 CLE CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE course will provide trusts and estates counsel an in-depth analysis of key challenges in trust administration. The panel will discuss complex issues encountered by practitioners, dividing and distributing trust assets, tax planning and reporting challenges, and making final distributions. T... Read More

Converting Grantor Trusts to Non-Grantor Trusts: Tax Benefit Evaluation and Potential Pitf...
Switching Off Grantor Trust Features in Existing Trusts, Structuring Multip...
February 14, 2023 CLE, CPE, EA CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE course will provide estate planning counsel with a thorough and practical guide to converting grantor trusts to nongrantor trusts and evaluating the potential tax benefits and disadvantages of such conversion. With the current environment's continued focus on income tax planning in conj... Read More

Estate Planning Strategies for QTIP Trust Assets: Navigating Estate and Gift Tax Rules and...
January 4, 2023 CLE, CPE, EA CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE webinar will provide guidance to trusts and estates counsel on estate planning strategies for qualified terminable interest property (QTIP) trust assets under current tax law. The panel will discuss the requirements of QTIP trusts for optimum tax benefits, applicable gift and estate tax... Read More

Structuring Special Needs Trusts as IRA Beneficiaries: Avoiding Tax Traps in Funding SNTs...
October 19, 2022 CLE CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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

Structuring Trust Protector Provisions: Protectors' Powers and Duties, Trustee Oversight,...
Avoiding Unintentional Fiduciary Classification, Key Trust Provisions to Li...
October 11, 2022 CLE, CPE CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE course will provide estate planning counsel and advisers with a practical guide to structuring trust protectors 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 an... 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...
October 4, 2022 CLE, CPE, EA CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide a comprehensive and practical guide to structuring a beneficiary deemed owner trust (BDOT). The panel will discuss the provisions of Section 678 in depth, detail the income tax benefits of granting beneficiaries' withdrawal rights over trust income but not principal, and dis... Read More

Community Property Rules in Estate Planning: Trusts and Third-Party Transactions
Transfers of Property to Avoid Community Property Issues, Partition Transac...
June 16, 2022 CLE CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
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This CLE webinar will provide estate planners guidance on utilizing trusts and third-party transactions to avoid the application of community property laws. The panel will discuss types of trusts, recent court cases, powers of appointment, agreements for periodic partition and funding, and Crummey p... Read More

Post-Mortem Trust Planning, Modifications, and Allocations: Tax Elections Available to the...
Modifying Trusts Post-Mortem to Minimize Income Tax, Utilize Deferral Oppor...
May 26, 2022 CLE, CPE, EA CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE course 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, inc... Read More

Revocable Trust Drafting: Funding Issues, Transfers, Tax Planning, Disposition of Personal...
May 10, 2022 CLE, CPE, EA CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE webinar will provide estate planners a detailed analysis of key challenges and pitfalls to avoid when drafting revocable trusts. The panel will discuss the legal framework and key considerations for revocable trusts, pros and cons for grantors, funding the trust and key issues, transfer... Read More

Drafting Irrevocable Trusts: Flexibility Mechanisms, Retaining Access and Control, Distrib...
March 15, 2022 CLE CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE webinar will provide estate planners with a detailed analysis of key challenges and pitfalls to avoid when drafting irrevocable trusts. The panel will discuss the legal framework and critical considerations for irrevocable trusts, the pros and cons of trust protectors, beneficiary control a... Read More

Pre-Transaction Planning for Trusts and Estates: Federal and State Tax Issues, Domicile, U...
December 14, 2021 CLE CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
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This CLE webinar will provide trusts and estates counsel an in-depth analysis of pre-transaction planning strategies and pitfalls to avoid for estate planners. The panel will discuss key estate planning considerations before a liquidity event, business exit and transition, wealth planning structures... Read More

Breach of Fiduciary Duty Claims Against Trustees/Managers of Closely-Held Businesses
July 22, 2021 CLE CLE On-Demand, Download
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This CLE course 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 pr... Read More

Estate Planning With Foreign Trusts and U.S. Beneficiaries: Tax Issues, Residency, Foreign...
March 30, 2021 CLE CLE On-Demand, Download
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This CLE course 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, and qualifying nonresident alien (NRA) grantors as tax... Read More

U.S. Real Estate and Other Private Use Assets Held by Non-Resident Aliens in the United St...
Tax Rules, Succession Planning, CFCs, Alternatives
November 5, 2020 CLE CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
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This CLE course will provide trust and estate attorneys guidance on tax issues and planning techniques for non-U.S. trusts holding U.S. equities. The panel will discuss challenges of non-U.S. trust structures, critical tax provisions, succession planning, and implications of controlled foreign corpo... Read More

Foreign Trust Transition Planning: Distributions to Beneficiaries, Trust Restructuring, Re...
Grantor to Nongrantor Trust Tax Implications, DNI, Accumulation of Trust In...
October 13, 2020 CLE CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
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This CLE course will provide guidance to estate planners on overcoming the challenges of foreign trust transition planning. The panel will discuss complex tax rules and reporting obligations, the pros and cons of foreign grantor vs. nongrantor trusts, distributions to U.S. and foreign beneficiaries,... Read More

Estate Planning With Grantor Trusts: Leveraging GRATs and IDGTs to Minimize Taxes, Preserv...
October 7, 2020 CLE CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
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This CLE course 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 annu... Read More

S Corp Issues for Trusts and Estates: Qualified Shareholders, Key Tax Rules, Multiple Trus...
July 1, 2020 CLE CLE On-Demand, Download
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This CLE course will provide trusts and estates counsel guidance on critical issues relating to S corporations in estate planning. The panel will discuss principal tax rules relating to S corporations that significantly impact estate planning and offer techniques for the use of multiple grantor trus... Read More

Avoiding the High Income Taxes on Accumulation Trusts Resulting from SECURE Act Distributi...
Critical Drafting Provisions and Sample Forms, Sec. 678, Sec. 2514(e), New...
June 2, 2020 CLE CLE On-Demand, Download
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This CLE course will be an in-depth analysis of critical techniques for avoiding high income taxes on accumulation trusts. Estate planning authority James G. Blase will provide a detailed discussion of drafting solutions for Section 678 withdrawal powers, trust income that exceeds Section 2514(e) li... Read More

Directed Trusts in Estate Planning: New State Law Changes, Critical Structuring Issues, Ad...
May 12, 2020 CLE CLE On-Demand, Download
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This CLE course will provide an in-depth analysis of critical issues in using and structuring directed trusts in estate planning and advising fiduciaries on potential legal implications. The panel will discuss key considerations in determining when a directed trust is appropriate, critical provision... Read More

Estate and Trust Fiduciary Litigation: Minimizing and Defending Breach of Duty Claims
Navigating Causes of Action; Leveraging Waivers, Investment Duty Exceptions...
February 27, 2020 CLE CLE On-Demand, Download
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This CLE course will guide estate planning counsel on minimizing and defending breach of fiduciary duty claims when administering trusts and estates. The experienced panelists will discuss the most contentious breach of duty claims and effective defenses and techniques to reduce the possibility of a... Read More

Converting to Nongrantor Trusts to Minimize Income Tax: Maximizing Increased Exemption Ben...
Switching Off Grantor Trust Features in Existing Trusts, Structuring Multip...
February 4, 2020 CLE CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
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This CLE course will provide estate planning counsel 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, detailing the difference... Read More

Restructuring Existing Trusts to Work Under New Tax Law
Key Tax Reform Provisions Affecting Trusts, QBI Thresholds, and Allocations...
December 3, 2019 CLE CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
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This CLE course 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 f... Read More

Qualified Opportunity Zones: Trust and Estate Planning Considerations and Advanced Techniq...
Tax Issues, Planning With Expanded Exemptions, Deferral of Gain Through Rei...
November 26, 2019 CLE CLE On-Demand, Download
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This CLE course 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 them... Read More

Distribution Planning for IRA Beneficiary Trusts: Navigating RMD Rules to Maximize Stretch...
Avoiding Errors in Measuring Life Calculations, Using Payouts and Disclaime...
November 19, 2019 CLE CLE On-Demand, Download
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This CLE course 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, discu... 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 program is included with the Strafford CLE Pass. Click for more information.
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This CLE course 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 de... 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, Plann...
October 1, 2019 CLE CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
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This CLE course 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, allo... Read More

Estate Planning for Wealthy Clients After Tax Reform: Basis Adjustments, State Tax Issues,...
August 29, 2019 CLE CLE On-Demand, Download
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This CLE course 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, reassess... 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 A...
June 4, 2019 CLE CLE On-Demand, Download
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This CLE course 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 a... Read More

Estate Planning for Regulated Assets: Cryptocurrency, Digital and Other Unusual Assets
Fiduciary Responsibilities, Plan Considerations and Administration of Trust...
March 19, 2019 CLE CLE On-Demand, Download
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This CLE course 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 considerati... Read More

GST Trust Administration Challenges: Post Mortem Strategies to Minimize Generation Skippin...
Changing Exemption Allocations, Severing GST Trusts, Investment Strategies...
August 22, 2018 CLE, CPE, EA CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
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This CLE/CPE course 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 thos... Read More

Modifying Irrevocable Trusts: Changing the Unchangeable?
Navigating Modification Methods, Governing Law, Consent Requirements, and T...
June 6, 2018 CLE CLE On-Demand, Download
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This CLE course 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 an... Read More

Trustee Removal Actions: Drafting Trust Provisions to Define and Limit Power to Remove Tru...
May 16, 2018 CLE CLE On-Demand, Download
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This CLE course 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, Prot...
May 8, 2018 CLE, CPE, EA CLE On-Demand, Download
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This program is included with the Strafford CPE+ Pass. Click for more information.
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This CLE/CPE course 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 direct... Read More

Structuring Sprinkle Trusts to Minimize Income Tax Consequences to Trust and Beneficiaries
Discretionary Distribution Strategies to Reduce Income Tax and Avoid Challe...
March 22, 2018 CLE, CPE CLE On-Demand, Download
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This program is included with the Strafford CPE+ Pass. Click for more information.
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This CLE/CPE course 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 stru... 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
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This CLE course 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
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This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE course 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 chan... 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-Splittin...
February 14, 2018 CLE, CPE, EA CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE course 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 criti... 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
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This CLE/CPE course 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 fo... Read More

Trust and Probate Challenges: Minimizing and Litigating Claims of Undue Influence, Fraud,...
Overcoming Evidentiary Hurdles With Medical Records, Documentation, Experts...
January 18, 2018 CLE CLE On-Demand, Download
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This CLE course 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...
January 16, 2018 CLE, CPE, EA CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE course 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 program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE course 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. Under... Read More

Mitigating Successor Trustee Liability for Prior Fiduciary Breach: Trust Structure and Adm...
October 31, 2017 CLE CLE On-Demand, Download
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This CLE course 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 de... 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 program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE course 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-trus... Read More

Separate Share Rule Considerations in Structuring IRA Trusts
Ensuring Beneficial "Stretch" Treatment for Beneficiaries of IRA See-Throug...
August 29, 2017 CLE, CPE, EA CLE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE course 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 v... Read More

Structuring QDOTs for Non-Citizen and Nonresident Spouses: Deferring Tax Through Qualified...
Overcoming Unfavorable Exemption Rules for Non-U.S. Spouses, Utilizing Port...
May 9, 2017 CLE, CPE, EA CLE On-Demand, Download
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This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE course 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 to... Read More

Structuring Trust Powers of Appointment for Tax Minimization and Asset Protection
Utilizing Optimal Basis Increase Trusts, Navigating the Uniform Power of Ap...
April 27, 2017 CLE CLE On-Demand, Download
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This CLE course 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 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 program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This CLE/CPE course 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 t... Read More

Offshore Asset Protection Trusts: Structuring Foreign Trusts as Part of an Integrated Esta...
Underlying Concepts, Selecting Situs and Trustee, Arbitraging Competing Leg...
October 25, 2016 CLE CLE On-Demand, Download
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This CLE course 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 trus... Read More

Structuring GRATs: Maximizing Estate Freeze Benefits, Avoiding Costly Errors With Specific...
September 6, 2016 CLE, CPE, EA CLE On-Demand, Download
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This program is included with the Strafford CPE+ Pass. Click for more information.
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This CLE/CPE course 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 wi... Read More