TELESEMINAR: 2014 Estate and Trust Planning Update, Part 2 – A National Perspective
June 18, 2014
12:00 – 1:00 p.m.
1.00 MCLE hours
This annual program will provide you with a wide ranging discussion of significant legislative, regulatory, case law and planning developments impacting your estate and trust planning and administration practice. The program will focus on how planning has changed and become more complex after the Taxpayer Relief Act of 2012 (ATRA), discuss major, ongoing income tax planning issues related to estate planning, and provide a deep dive on the new 3.8% tax on the net investment income of trusts. The program will also cover developments in defined value clauses, retirement asset planning and loans, Family Limited Partnerships, and life insurance. This program will provide you with a real-world guide to significant developments in estate and trust planning in the last year as planners find their way in a post-ATRA world. Part 2 of 2.
- Planning for under $10 million – a review of major planning issues
- Income tax basis issues in estate planning
- Planning to maximize portability to ensure non-application of federal income tax
- Life Insurance developments – right to dividends and inter-generational split-dollar policies
- Generation Skipping Transfer Tax planning after ATRA
Blanche Lark Christerson, Deutsche Bank Private Wealth Management, New York
Daniel L. Daniels, Wiggin and Dana, LLP, Connecticut
Renee M. Gabbard, Bryan Cave, LLP, California