Description
Session 3 – Marital Planning and Portability
Session 4 – Basis Adjustment Planning
Attend this highly-rated course to keep current on the effects of tax reform on estate planning, hear practical updates on other recent and significant developments, and get expert guidance on the latest planning techniques designed to preserve wealth for future generations.
Estate planning and strategic wealth transfer topics include:
• Using Intentionally Defective Irrevocable Trusts (IDITs) to advantage of a disparity between the income and estate tax treatments
• Creating Grantor Retained Annuity Trusts (GRATs) that minimize the tax liability
• Using marital planning and portability effectively to inherit any unused federal estate tax exemption
• Directed trusts as a way advise trustee on a discrete aspect of the administration
• Generation Skipping Transfer Tax (GSTT) and why it needs to be considered in a well-designed estate plan
• Asset protection and tax planning with grantor trusts
• Important issues to address when planning with life insurance
• How to add value with strategic charitable planning that reflects philanthropic values and minimizes estate taxes
• Ethics issues that arise when lawyers work with advisors
• How to choose and use an entity for lower estate taxation
See CLE State Accreditation for credit details.
If you are licensed in New York, this content is appropriate for both newly admitted and experienced New York attorneys. Although, this content is appropriate for all New York attorneys, newly admitted attorneys cannot earn CLE credit for the completion of the course when presented via on-demand.