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Estate & Trust Planning for Educational Expenses (Teleseminar)
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Estate & Trust Planning for Educational Expenses (Teleseminar)

1 CLE hour

When: 02/12/2015
1:00 PM to 2:00 PM
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.

Estate & Trust Planning for Educational Expenses - 1 CLE hour

This program will provide you with a detailed review of the estate and trust alternatives for funding educational and related expenses for heirs.  The program will cover the types of Section 529 plans available, including state-sponsored plans that are comparatively inflexible but tax-favored and private plans that are more flexible but might carry fewer financial incentives.  The varying tax treatment of these vehicles – form statutorily-defined plans to various types of trusts to custodial accounts – will also be analyzed.  Issues of control (how soon does a child or other beneficiary gain control of the funds, if ever?), the eligibility of beneficiaries, and what type of expenses may be covered by the plan will be discussed.  This program will provide you with a framework for understanding the range of alternatives and the practical financial, tax and control tradeoffs of each alternative.

Estate and trust planning alternatives for funding educational expenses 
State-sponsored v. Independent 529 Plans – tax and control tradeoffs of each
Coverdell Education Savings Accounts (ESAs) – option for college and K-12 expenses
Use of custodial accounts under UTMA and UGMA 
2503(c) Trusts and the annual exclusion 
Impact of “kiddie tax” on funding educational expenses of children and grandchildren
Crummey Trusts for multiple beneficiaries and children who are not minors


Blanche Lark Christerson
is a managing director at Deutsche Bank Private Wealth Management in New York City, where she works with clients and their advisors to help develop estate, gift, tax, and wealth transfer planning strategies.  Earlier in her career she was a vice president in the estate planning department of U.S. Trust Company.  She also practiced law with Weil, Gotshal & Manges in New York City. Ms. Christerson is the author of the monthly newsletter “Tax Topics."  She received her B.A. from Sarah Lawrence College, her J.D. from New York Law School and her LL.M. in taxation from New York University School of Law.

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