This annual program will provide you with a wide-ranging on important developments impacting your estate and trust planning practice. The program will provide a discussion of recent case law and IRS rulings impacting Crummey powers, insurance trust administration, beneficiary designations in divorce, and more. Portability and its relationship to federal and state estate taxes will also be discussed. The panel will also cover the seismic chances in the federal estate tax regime, including planning for clients no longer subject to the federal tax but who still have planning needs. Legislative proposals, including a capital gains tax at death, will also be covered. This program will provide you with a practical review of developments impacting your estate and trust planning practice.
- Estate and planning update – planning after the seismic change in the federal estate tax
- Case law developments – Crummey powers update, insurance trust administration, beneficiary designations, corroboration of charitable deductions
- Portability refresher and related state estate tax issues
- Planning for those who do not have federal (or state) estate tax issues – what do you want your planning to do? Blended family?
- Update on legislative proposals, including a capital gains tax at death and the “Death Tax Repeal Act of 2015”
- Planning for those with estates in excess of the federal exclusion
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.
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.
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