Summary
The federal government has special powers to collect debts owed to it that private creditors do not have. Knowledge of these powers is important not only when engaged in an audit or collection proceeding but also when considering certain trust and estate activities, such as the sale of property or distributions to beneficiaries. This teleconference will consider the following important matters:

• Estate, gift and income tax liens
• Transferee liability
• Personal liability of fiduciaries
• Tax penalties

Cancellation Policy
If you wish to cancel your teleconference registration prior to the time the program Materials (Intellectual Property)/Pin are sent out by BSB, 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 BSB, 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.