Common Estate and Gift Tax Issues: Illiquidity, Pass-Through Entity Transfers, Beneficiary Designations, Donations
Note: CLE credit is not offered on this program
A live 110-minute CPE webinar with interactive Q&A
This webinar will point out frequently encountered problems in administering estate plans. Our panel of astute trust and estate advisers will discuss steps to take to avoid issues that can wreak havoc on carefully laid estate plans.
Outline
- Common estate and gift tax issues: introduction
- Beneficiary designations
- Inherited retirement accounts
- Flow-through entity succession planning
- Charitable deductions
- Illiquidity
- Other considerations
Benefits
The panel will cover these and other critical issues:
- How to avoid termination of Subchapter S status after the death of a shareholder
- Planning for and identifying a potentially illiquid estate
- How beneficiary designations can facilitate or jeopardize an estate plan
- The requirements for deducting a charitable contribution made by an estate
Faculty
Matthew L. Roberts, J.D., LL.M.
Partner
Gray Reed
Mr. Roberts is a tax litigator and trusted advisor with considerable experience helping U.S. and international clients... | Read More
Mr. Roberts is a tax litigator and trusted advisor with considerable experience helping U.S. and international clients successfully resolve all types of federal tax controversies involving civil or criminal liability, from tax audits and investigations to litigation, appeals and collection matters. Having served nearly three years as an attorney-advisor to the Chief Judge of the U.S. Tax Court in Washington, D.C., Mr. Roberts brings unique insight to navigating intricate government processes and developing innovative and cost-effective solutions to his clients’ tax problems. His client list spans many industries and ranges from individuals and entrepreneurs to non-profits, trusts and estates, partnerships and corporations.
Close
Joshua D. Smeltzer
Partner
Gray Reed
Mr. Smeltzer is Board Certified in Tax Law by the Texas Board of Legal Specialization. He focuses his... | Read More
Mr. Smeltzer is Board Certified in Tax Law by the Texas Board of Legal Specialization. He focuses his practice on defending taxpayers in all stages of civil and criminal tax proceedings, including sensitive audits and examinations. Mr. Smeltzer frequently represents corporations, complex partnerships, family offices, estates and trusts, and high-net worth individuals. His practice encompasses a variety of industries, with special expertise in real estate, energy, insurance, private equity, digital assets and blockchain technology. Mr. Smeltzer uses his background as a former U.S. Department of Justice lawyer to provide first-hand knowledge when the government is involved in litigation in designing an effective plan to litigate disputes, minimize risks and achieve as many client goals as possible. He has deep litigation and trial experience, both as a private and government lawyer, in controversies ranging from $500,000 to more than $1.5 billion.
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CPE On-Demand