ESTATE PLANNING TECHNIQUES FOR THE 0.5
This will be a one hour Zoom meeting on June 24th from 1:30 pm - 2:30 pm. Please see Mr. Retzner's outline below for the topics that will be covered. One hour CE is pending. We hope to see your there!
ESTATE PLANNING TECHNIQUES FOR THE 0.5
Rodney Retzner
Krieg DeVault LLP
Outline
1. Core Estate Planning/Associated Documents
2. Revocable Trusts
3. Basics of Estate. Gift and GST Tax
4. Credit Shelter Trusts
5. Lifetime Gifts
6. Irrevocable Life Insurance Trusts (“ILIT”)
7. Grantor Retained Annuity/Unitrust Trusts (“GRAT”/”GRUT”))
8. Charitable Trusts
9. Family LLC’s
10. Establishing Value by Restructuring
11. Transfer Techniques
12. Simple Sale
13. Intentionally Defective Grantor Trusts (“IDGT”)
14. IDGT Sale
15. “Sleeper Cell” Proposals
16. The 99.5% Act
17. Dynasty Trusts
18. Spousal Lifetime Access Trust (“SLAT”)
19. Loopholes
Statement of Difficulty: Intermediate level for CPAs, CFPs and Attorneys. Higher end techniques and tax results, but we are only covering from a higher level view.
Statement of Importance: Every technique currently in use for Federal Gift and Estate Tax planning will be affected by proposed tax changes. The professionals will get an overview of those planning techniques, the proposed changes and how the changes would affect the techniques.
