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Description
The
current tax environment requires particular focus on income tax issues that
arise in drafting and planning as well as in trust and estate
administration. Specifically, avoiding
compressed tax brackets and facilitating basis step-up is often critically
important. We should regularly consider
the following in our practices:
- Benefits and detriments of grantor versus nongrantor trusts
- Options to achieve basis step-up
- Minimizing trust-level income taxes
- Costs subject to the two-percent floor under IRC § 67(e)
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.
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State CE Exceptions: Attorneys must apply for CLE approval 30 days before event date or earlier. Click on your state for application. |