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Planning with the Generation Skipping Transfer Tax, Part I & Part II (teleseminar)
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This program will provide you with a framework for understanding and planning with the GSTT, including testamentary and inter vivos exemption planning, and compliance trips and traps.

10/26/2017 to 10/27/2017
When: 10/26/2017-10/27/2017
1:00 PM to 2:00 PM
Where: United States
Contact: (404) 521-0781


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One-hour CLE programs are just a phone call away
 
Convenient, affordable, timely and informative
 
An 800 number connects you to nationally recognized practice leaders who will speak on important issues and emerging trends in the law. You can also pose your own questions to the speakers. Written materials and other details are emailed in advance to pre-registrants.
 
PLANNING WITH THE GENERATION SKIPPING TRANSFER TAX, PART 1 & PART II, 2 CLE hours
 

The Generation Skipping Transfer Tax (GSTT) imposes a tax on property transfers among generations of a family and is intended to prevent tax reduction when a senior generation “skips” over transfers to their children in favor of grandchildren.  The tax is one of the most complex elements of trust and estate planning, involving skip and “non-skip” persons, generation assignments, and determining which transfers are taxable and which are not.  Planning has been further complicated with revisions of the federal estate and gift tax regime, including expiration of the GSTT safe harbor.  Understanding and planning for this tax is an essential part of planning for client estates, including those less than $5 million.  This program will provide you with a framework for understanding and planning with the GSTT, including testamentary and inter vivos exemption planning, and compliance trips and traps. 

 

Day 1 – October 26, 2017:


Framework of how the Generation Skipping Transfer Tax works
GSTT vocabulary – skip and non-skip persons, taxable events, generation assignments
Inclusion ratios sand effective minimum tax
Exemption planning for maximum tax and financial benefit 
Relationship of GST regime to new estate and gift tax law 


Day 2 – October 27, 2017:


Planning for estates below $5 million
Predeceased parent exemption
Testamentary use of exemptions 
Non-portability of exemptions
Use of less wealthy spouse’s exemption
Inter vivos dynasty trusts 
Predeceased parent exemption
Sophisticated planning techniques using dynasty trusts and “HEET”s 


Speaker:


Daniel L. Daniels is a partner in the Greenwich, Connecticut office of Wiggin and Dana, LLP, where his practice focuses on representing business owners, corporate executives and other wealthy individuals and their families.  A Fellow of the American College of Trust and Estate Counsel, he is listed in “The Best Lawyers in America,” and has been named by “Worth” magazine as one of the Top 100 Lawyers in the United States representing affluent individuals. Mr. Daniels is co-author of a monthly column in “Trusts and Estates” magazine.  Mr. Daniels received his A.B., summa cum laude, from Dartmouth College and received his J.D., with honors, from Harvard Law School.


*(Teleseminar courses qualify for self-study credit only)  

 

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