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Drafting Webinar

Subscriber Drafting Webinar: Drafting Irrevocable Life Insurance Trusts in InterActive Legal

Subscriber Drafting Webinars provide continued training on various aspects of using the InterActive Legal software, usually focusing on drafting particular documents or using certain drafting options.  These webinars are free to ILS subscribers. They provide insight and training regarding specific documents and options available within the drafting systems. Subscribers will receive an email outlining the topic of each drafting webinar with instructions for registration.

GRAT and Valuation Planning After CCA 202152018: What Practitioners Need to Know

Chief Counsel Advice 202152018 (“the CCA”), released on December 30, 2021, has a critical impact on grantor retained annuity trusts (GRATs). The CCA addresses a common valuation challenge: what consideration should be given to a potential sale in valuing an asset? Often there is a long continuum from no sale, to discussions with potential buyers, to a letter of intent, to a binding contract, etc. Where the business is on this continuum will affect how an appraiser evaluates the possible implications of the potential sale.
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