Description
This course is updated yearly and tailored to the unique perspective of large estate planners.
Included Topic:
Hot Topics
This program will cover important recent developments affect estate planning. Topics may include recent legislative proposals, caselaw developments in inter-generational split dollar life insurance (such as Estate of Levine and Estate of Morrissette), regulations implementing the SECURE Act, cases involving purported dollar formula clauses (such as Estate of Nelson), cases involving aggregation of transfers for gift tax purposes (such as Smaldino v. Comm’r), and IRS attacks on GRAT valuation positions.