For clients with a net worth of over $11 million, estate planning is as complicated as ever and, in some cases, more so. For these clients, we must skillfully juggle three interrelated issues: maximizing basis step-up if it turns out estate tax is not a concern; minimizing the value of the gross estate if estate tax remains or is a concern; and whether plans can be easily modified if and when transfer tax laws change (assuming the client is alive when they do change). Among the most important considerations for these clients are:

• Portability
• Whether to make gifts and, if so, the most strategic ways to do so
• Clayton QTIPs
• Design and uses of long-term, multi-generational trusts

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.