With the looming sunset of many of the provisions enacted as part of the 2017 Tax Act, high net worth individuals and families should be considering sale, gift or loan transactions currently or in the near future. To distinguish ourselves and make clients comfortable with our recommendations, we need to have a thorough understanding of how to calculate the potential benefits of any proposed transaction and convincingly explain our recommendations to clients. The following scenarios will be discussed during this teleconference:

• Taking Advantage of the Increased Applicable Exclusion Amount, Including the Benefits of Portability
• The Importance of Life Expectancy in Determining the Appropriate Transaction
• Analysis of the Benefit of a Grantor’s Paying the Income Tax Incurred by a Grantor Trust
• Taking Into Consideration Basis Step-Up When Analyzing Gifting Alternatives

Cancellation Policy
If you wish to cancel your teleconference registration prior to the time the program Materials (Intellectual Property)/Pin are sent out by BSe, then you will be allowed a full refund of your registration fee. If you wish to cancel your teleconference registration AFTER the program Materials (Intellectual Property)/Pin are sent out by BSe, then you will be charged a $100 cancellation/materials fee.

Archive Note:CE credits available for event recordings are CTFA, CWS and AFIM. No other CE credits are approved for recordings. Your archive will be available within 5 days of the live event.

State CE Exceptions: Attorneys must apply for CLE approval 30 days before event date or earlier. Click on your state for application.