To the extent our estate planning clients care anymore about planning to reduce taxes to be borne by their survivors, it’s all about income tax. Specifically, it’s about avoiding the compressed income tax brackets and high income tax rates of estates and trusts and achieving a basis step-up for as many assets, and as frequently as possible. During this program, we will look at:
- Refined uses of the Clayton QTIP structure
- Making distributions of ordinary income and capital gain to carry out DNI
- Ways to dodge the net investment income tax
- Using powers of appointment and other strategies to accomplish basis step-up
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. |  |  |  |