TELESEMINAR: Estate Planning in 2014: A Look Forward – A National Perspective
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.
- Major estate and trust planning issues going into 2014
- Estate planning impact of final regulations on new 3.8% Medicare tax
- Real world impact of portability planning in 2014
- Income tax changes impacting estate and trust planning in 2014
- Impact of Windsor and Defense of Marriage Act (DOMA) on same-sex and nontraditional couples in 2014
- State estate and gift tax planning issues even when the federal tax is moot
Renee M. Gabbard, Bryan Cave, LLP, California
Blanche Lark Christerson, Deutsche Bank Private Wealth Management, New York