Wills, Trusts & Estates Prof Blog

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

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Wednesday, December 4, 2013

CLE on Basis and the By-Pass Trust

CLEThe ABA Section of Real Property and Trust and Estate Law is presenting a CLE entitled, Basis and the By-Pass Trust, on Tuesday, December 10, 2013 1:00 - 2:30 pm ET. Provided below is a description of the event:

During this program our panelists discuss how reducing capital gains tax by obtaining a basis step-up on the death of either spouse may now be more important than estate tax savings. This program will be a detailed discussion of how the enlarged estate tax exemption and portability have changed the objectives in estate planning for most clients. The panelists will discuss: If a Qtipable by-pass trust is a good idea (or possible); How to draft formula general powers of appointment to selectively obtain a new basis on the second spouse?s death, including forms; The meaning of the Kurz decision, including acts of independent significance and Section 2041; and Modifying pre-existing by-pass trusts to obtain basis adjustments. Register now for this program using your ABA ID (00954888).


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