January 7, 2014
12:00 – 1:00 p.m.
1.00 MCLE hours
Several major legal developments in 2013 will impact the estate and trust planning landscape 2014. The IRS has recently issued final regulations on the application of the new 3.8% Medicare tax, which will impact trust income in a significant way. The IRS has also issued important guidance on the treatment of same-same and nontraditional couples for federal estate, gift and income tax purposes. Also, income tax changes and their relationship to the estate tax will have significant impact on certain clients in 2014, as will the newfound reality of the of “portability.” This program will provide you with a practical guide to major legal developments that will shape the estate and trust planning landscape and your planning for clients in 2014.
Renee M. Gabbard, Bryan Cave, LLP, California
Blanche Lark Christerson, Deutsche Bank Private Wealth Management, New York