Wills, Trusts & Estates Prof Blog

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

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Monday, November 25, 2013

CLE on Estate and Gift Tax Planning Opportunities for 2014 and Beyond

CLEThe American College of Trust and Estate Counsel (ACTEC) is presenting a CLE entitled, Estate and Gift Tax Planning Opportunities for 2014 and Beyond, on Wednesday, December 11, 2013 at 12:30 - 2:00 pm ET. Provided below is a description of the event:

Why You Should Attend

The American Taxpayer Relief Act of 2012 (ATRA) provided a “new normal” of transfer tax certainty, large indexed transfer tax exemptions, unification of estate and gift tax exclusion amounts, and portability. While fewer taxpayers will be subject to estate and gift taxes, those who do incur liability face a higher estate tax rate.

In this CLE program on estate and gift tax planning in 2014, Fellows of The American College of Trust and Estate Counsel conduct a lively and informative discussion of how ATRA has affected estate and gift tax planning for 2014 and beyond, including a focus on the useful estate and gift tax planning opportunities that have arisen post-ATRA!

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What You Will Learn
  • Discussion will include the following topics:
  • effect of legislative proposals on planning
  • addressing the huge impact of high indexed exclusions on estate planning practices
  • assessing the impact of large gifts over the last several years
  • planning strategies to deal with “portability” complexities
  • administering trusts under pressure of high rate brackets and the new 3.8% tax on undistributed net investment income
  • strategies for providing flexibility to plan for basis adjustments in light of increased (and indexed) estate exemptions
  • tax planning implications of Windsor (and related IRS guidance) for same-sex couples
  • growing use of decanting and status of IRS guidance
  • IRS guidance and pending Tax Court case (Davidson) regarding self-canceling installment notes
  • “net, net gifts” – Is a gift offset allowed for the donee’s assumption of the donor’s potential added estate tax liability under section 2035(b)?
  • GRAT planning, including estate inclusion for GRAT when donor died during trust term (Trombetta)

Questions submitted during the program will be answered live by the faculty. In addition, all registrants will receive a set of downloadable course materials and free access to the archived online program.

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Who Should Attend

This accredited continuing legal education program from ALI CLE is designed for attorneys who practice trust and estate law, estate planning, as well as financial planners and accountants.

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