Flexible Estate Tax Planning Techniques During an Uncertain Time

This CLE/CPE course will provide estate planning counsel an in-depth analysis of essential estate inclusion techniques and key challenges under current tax law. The panel will discuss structuring gifts and transfers during life, leveraging general and special powers of appointment, shifting life insurance assets back into the taxable estate, the best use of portability, and effective trust structuring techniques.

Tax reform and continuance IRS regulations require estate and trust counsel to reevaluate planning mechanisms for estates and trusts continually. A key focal point for an effective estate plan involves a critical analysis of estate inclusion tactics and related challenges under current tax law.

Estate planning counsel must be able to recognize when estate inclusion is appropriate and integrate techniques that avoid unintended tax liability while also maintaining the intent of the client. Grasping an understanding of the advantages and potential ramifications of making gifts and transfers during life, leveraging powers of appointment, the use of portability, and other methods will ensure adequate planning for an estate.

Estate planning counsel must learn how to avoid capital gain tax traps in structuring or modifying trusts, and how to enable income tax shifting among beneficiaries and appointees efficiently.

Listen as our panel discusses effective estate inclusion tactics under current tax law and provides an in-depth analysis of appropriate circumstances for the use of these estate inclusion methods.