Access to Exclusive Educational Content
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.
ESTATE TAX REPEAL IS NOT A TEMPORARY OR PERMANENT CERTAINTY: HOW TO PLAN NOW
by Jonathan G. Blattmachr and Martin M. Shenkman
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
GIFT TAX SAFETY NETS FOR INSTALLMENT SALES TO GRANTOR TRUSTS
by Jonathan G. Blattmachr and Michael L. Graham
THE ACT OF DECANTING: AMENDING TRUSTS WITHOUT GOING TO COURT
by Jonathan G. Blattmachr, Diana S.C. Zeydel, and Michael L Graham
A BENEFICIARY AS TRUST OWNER: DECODING SECTION 678
by Jonathan G. Blattmachr, Mitchell M. Gans and Alvina H. Lo
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
FAMILY TAX PLANNING FORUM: ROTH IRA CONVERSION PLANNING IN 2011 AND 2012
by Robert S. Keebler, CPA, MST
As estate planners consider potential tax law changes that might occur at the federal level this year, one state is also dealing with a new property tax issue that could impact many clients owning real property in California. California Prop. 13, which was enacted in 1978, created a situation in which the assessed value of California real property for property tax purposes is often far less than the market value of such property, making it not unusual for a property to have an assessed value that is less than 20% of the fair market value. If the property tax value is reassessed (which would occur if the property is sold, or in some cases upon death of the owner), the property taxes owed can increase significantly.
Clients have a very small window of time to consider whether to take steps – and to actually take them – to preserve the potential property tax savings conferred by Prop. 13. Tune into this webinar for the latest.
The tax world is likely to change (yet again!) and if so, that will have far reaching economic effects. You and your clients need be prepared... not later this year, not later this month, but NOW. Although we cannot know what will be proposed by the Biden Administration, we have plenty to consider. And it is likely that Biden administration tax proposals can be enacted under a Budget Reconciliation Act, which cannot be filibustered. This webinar will discuss what the most likely and most consequential tax proposals are likely to be, and how you can help your clients prepare for them now.
Speakers: Jonathan G. Blattmachr, Esq., Robert Keebler, CPA, and Martin M. Shenkman, Esq.
The 2020 election demonstrated that the projected Democratic sweep did not occur. Former Vice President Biden won the Presidency, but that is still being challenged. The Republicans have control of the Senate it appears, but two runoff elections in Georgia in January 2021 may provide the Democrats a chance to pick up two additional seats making the Senate evenly split between Democrats and Republicans. What does this all mean to clients that were engaged in planning in anticipation of the Blue Wave that did not happen?
Digital Subscription | by Natalie Choate
For more information, visit RetirementBenefitsPlanning