REPEAT TELESEMINAR: Estate Planning in 2012: Now That the Federal Tax is a Dead Letter for Many Clients but Changing in 2013, Part 2– A National Perspective

February 23, 2012
12:00 – 1:00 p.m.
1.00 MCLE hours

Telephone

  
New Year 2012 marks another year of substantial uncertainty about the estate and gift tax.  The new, higher estate and gift tax exemption is scheduled to expire at the end of 2012, dropping dramatically in 2013 from $5 million to $1 million. The constantly changing landscape, with little clarity about what Congress will do next, leaves estate planners in a climate of substantial uncertainty but also with planning opportunities for smaller and bigger estates. This program will provide you with a practical guide to the time-limited planning opportunities in 2012, including capturing the $5 million lifetime gift tax exemption before it expires at year-end, gifting to first-tier trusts, advanced gift tax planning strategies, the role of credit shelter trusts after portability, and much more. Part 2 of 2.
 
 
Highlights:
  • Strategies for capturing the $5 million lifetime gift tax exemption before it’s too late and expires in 2013
  • Outright gifting strategies – is this the best approach for your clients depending on their estates?
  • Gifting to first tier trusts – Spousal estate reduction trust, QPRTs, life insurance trusts
  • Advanced gifting strategies – GRATs, installment sales to intentionally defective irrevocable trusts, and more
For more information about ISBA's Teleseminar programs, please visit: http://www.isba.org/cle/teleseminar
 
 
 
 
Program Speakers:
David T. Leibell, Wiggin and Dana, LLP, Connecticut
Daniel L. Daniels,  Wiggin and Dana, LLP, Connecticut

 

Be sure to register for Part 1 of this program for a full discussion. Click here for more information.

David T. Leibell is a partner in the Greenwich, 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 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 Greenwich, Connecticut office of Wiggin and Dana, LLP.  He has focused his practice representing business owners, corporate executives and other wealthy individuals and their families for nearly 25 years.  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 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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