Wills, Trusts & Estates Prof Blog

Editor: Gerry W. Beyer
Texas Tech Univ. School of Law

Thursday, October 10, 2013

CLE on Decanting Irrevocable Trusts


The American Law Institute Continuing Legal Education (ALI CLE) is presenting a telephone seminar and audio webcast entitled, Tax and Non-Tax Aspects of Decanting Irrevocable Trusts, on Thursday, October 17, 2013.  Provided below is a description of the event:

Decanting an irrevocable trust (distributing property from one irrevocable trust to another) is an increasingly popular strategy among estate planners, yet many do not fully understand the income, gift, estate, and generation-skipping transfer (GST) tax consequences of decanting. And while a number of states have recently enacted decanting statutes, the Internal Revenue Service has still not issued formal guidance on decanting. Decanting, thus, is an area that has yet to be clearly delineated and refined.

If you advise trustees in your practice, you must attend this 90-minute CLE on decanting irrevocable trusts so that you can be thoroughly informed as to the issues, strategies, and best practices of restructuring otherwise irrevocable trusts to accomplish a variety of tax and non-tax objectives for your clients.


Conferences & CLE, Income Tax, Trusts | Permalink

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