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Exclusive Educational Content for Estate and Elder Law Attorneys
TAKE ADVANTAGE OF OUR EXTENSIVE LEGAL KNOWLEDGEBASE FILLED WITH SUBSTANTIVE ARTICLES, PRESENTATION MATERIALS, SAMPLE FORMS, AND OTHER EXCLUSIVE CONTENT DEVELOPED BY NATIONALLY RENOWNED AUTHORS.
SSA CLARIFIES SOLE BENEFITS RULE: TRUSTEES MAY BREATHE A LITTLE EASIER
by Elizabeth Q. Boehmcke, Esq.
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ESTATE TAX REPEAL IS NOT A TEMPORARY OR PERMANENT CERTAINTY: HOW TO PLAN NOW
by Jonathan G. Blattmachr and Martin M. Shenkman
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SOME GUIDANCE FROM THE FINAL REGULATIONS ON ESTATE TAX INCLUSION FOR GRATS, CRTS AND QPRTS
by Diana S. C. Zeydel, Mitchell M. Gans & Jonathan G. Blattmachr
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GIFT TAX SAFETY NETS FOR INSTALLMENT SALES TO GRANTOR TRUSTS
by Jonathan G. Blattmachr and Michael L. Graham
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THE ACT OF DECANTING: AMENDING TRUSTS WITHOUT GOING TO COURT
by Jonathan G. Blattmachr, Diana S.C. Zeydel, and Michael L Graham
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A BENEFICIARY AS TRUST OWNER: DECODING SECTION 678
by Jonathan G. Blattmachr, Mitchell M. Gans and Alvina H. Lo
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HOLY COW! THE IMPOSSIBLE HAS HAPPENED: 2010 WILL START AS A YEAR WITHOUT ESTATE TAX AND WITH CARRYOVER BASIS
by Jonathan G. Blattmachr and Carlyn S. McCaffrey
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FAMILY TAX PLANNING FORUM: ROTH IRA CONVERSION PLANNING IN 2011 AND 2012
by Robert S. Keebler, CPA, MST
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Events
Smaldino: Recent Tax Court Case Has Important Lessons On How To Do Estate Planning Right!
A recent Tax Court Case, Smaldino V. Commissioner Of Internal Revenue, T.C. Memo. 2021-127, November 10, 2021 has lots of important lessons on how to do an estate plan properly. These lessons are particularly important for those that did planning in a rush in 2020 and 2021 fearing dramatic changes in the tax laws. Even if those harsh changes aren’t enacted (few of them were included in the bill just passed by the House), if you are doing planning, you should heed the lessons provided in Smaldino.
House Estate Tax Proposal Requires Immediate Action
The House Democrats are proposing a $3.5 trillion spending plan. To support that package the Democrats have proposed tax increases to fund a large portion of that plan.
Speakers: Jonathan Blattmachr, Esq., Robert S. Keebler, CPA, and Martin Shenkman, Esq.
The House Ways and Means Committee just issued statutory language for the tax increase proposal, including dramatic changes to the transfer tax system. While the tax legislative process will no doubt evolve with many twists and turns, these proposals might be the blueprint for any final legislation. The implications of this are quite simple. Taxpayers who might be affected need to plan and take action now. If a client has been sitting on the tax planning fence waiting to see what will be enacted, this proposal suggests you advise them to jump off the fence and plan with haste. This webinar will explore the House proposal, what might happen, but most important, what advisers should discuss with clients now.
Preview of Upcoming 47th Annual Notre Dame Tax and Estate Planning Institute
This will be a fast-paced review of a wide range of practical planning ideas including: Freeze planning for GST exposed trusts and QTIP trusts; Installment sales to non-grantor trusts; Mathematics of charitable planning; Creative planning considering the changing political landscape; Beneficial interests in trusts and dissolution of marriage; Strategies to avoid ethical issues in estate planning; Diversity, equity, and inclusion-practical tips; SLAT tips; ERC and PPP; Agreements that protect clients and advisors: inheritance agreements, siblings agreements, and agreements with caretakers; and more.
Life and Death Planning for Retirement Benefits
Digital Subscription | by Natalie Choate
For more information, visit RetirementBenefitsPlanning
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