TELESEMINAR: Pre-Mortem Estate and Trust Disputes

October 5, 2010
12:00 – 1:00 p.m.
1.00 MCLE hours

Telephone

Estate and trust planning does not end at death. Planners can provide their clients’ estates substantial value through post-mortem planning. The tools and techniques available to planners may change, but there are still substantial opportunities to change the tax profile of a trust or estate, change the timing of reporting gain or income, redirect property, and take maximum advantage of expenses. In the case of illiquid assets – a closely held business, real estate or something else – there are also opportunities to create liquidity without a forced sale of the asset at discount prices. This program will provide you with a practical guide to the tools and techniques of post-mortem estate planning.
 
Highlights:
  • Effective use of post-mortem disclaimers of property
  • Combination of a revocable trust and an estate as one tax-paying entity
  • Liquidity planning for illiquid assets, including Graegin loans
  • Whether makes sense to make a QTIP election – and if so, how
  • Whether to deduct expenses on estate tax return or the estate’s fiduciary tax return
  • Fiscal year elections
    For more information about the new ISBA Teleseminar programs, please visit: http://www.isba.org/cle/teleseminar
 
 
Program Speaker:
David T. Leibell, Wiggin and Dana, LLP, Stamford, CT
Daniel L. Daniels,Wiggin and Dana, LLP, Stamford, CT
 
 

David T. Leibell is a partner in the Stamford, Connecticut office of Wiggin and Dana, LLP, where he has an extensive estate, trust and charitable giving practice. He previously worked in the financial services industry, specializing in the financial aspects of estate planning.  Mr. Leibell is a frequent lecturer on fiduciary topics throughout the United States, and has authored many articles on charitable, estate and tax planning topics.  He is the co-author of a monthly column in “Trusts & Estates” magazine.  He also authors a column for “Registered Representative Magazine.”  Mr. Leibell received his B.A. from Trinity College and his J.D. from Fordham Law School.

Daniel L. Daniels is a partner in the Stamford office of Wiggin and Dana, LLP, where his practice focuses on representing business owners, corporate executives and other wealthy individuals and their families.  A Fellow of the American College of Trust and Estate Counsel, he is listed in “The Best Lawyers in America” and has been named by “Worth” magazine as one of the Top 100 Lawyers in the United States representing affluent individuals. Mr. Daniels is co-author of a monthly column in “Trusts and Estates” magazine.  Mr. Daniels received his A.B., summa cum laude, from Dartmouth College and received his J.D., with honors, from Harvard Law School.

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