Estate and Gift Tax Planning Updates: Significant Court Cases, SECURE Acts, Basis Consistency Rules, SLATS
A live 90-minute CLE/CPE video webinar with interactive Q&A
This CLE/CPE webinar will provide estate planners guidance on recent developments and key issues in trust, estate, and gift taxation and their impact on estate planning strategies. The panel will discuss significant court cases impacting tax and estate planning, SECURE Acts 1.0 and 2.0, the generation-skipping transfer (GST) tax and allocation of GST exemption, the use of SLATs, basis consistency rules and trust division to preserve asset basis and other tax attributes, private foundation self-dealing transactions, gifts or bequests of appreciated property, and other key issues.
Outline
- Recent trends in trust, estate, and gift taxation
- GST transfer tax and allocation of exemption
- Portability election
- Trusts; preserving asset basis and other tax attributes
- Cryptocurrency and digital assets in estates
- Recent cases and other developments
Benefits
The panel will explore these and other critical issues:
- Recent trends in gift and estate tax planning and issues to consider for 2025
- GST transfer tax rules and exemption
- Portability elections and pitfalls to avoid
- Navigating digital assets in trust and estate planning
- Using trusts to preserve asset basis
- Overview of recent cases and their impact on trusts and estate planning
Faculty
Laurelle M. Gutierrez
Partner
McDermott Will & Emery
Ms. Gutierrez has a diverse practice representing high net worth individuals and their families with respect to... | Read More
Ms. Gutierrez has a diverse practice representing high net worth individuals and their families with respect to all aspects of gift, estate and generation-skipping wealth transfer tax planning, as well as trust and estate administration. She has extensive experience in the design and implementation of sophisticated inter-generational wealth transfer planning strategies to minimize the impact of estate, gift and generation-skipping transfer taxes.
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Benjamin A. Cohen-Kurzrock, JD, CPA
Attorney
Gunderson Dettmer Stough Villeneuve Franklin & Hachigian
Mr. Cohen-Kurzrock is a corporate and securities associate in the San Diego office.
| Read MoreMr. Cohen-Kurzrock is a corporate and securities associate in the San Diego office.
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Cannot Attend April 30?
Early Discount (through 04/04/25)
You may pre-order a recording to listen at your convenience. Recordings are available 48 hours after the webinar. CPE credit is not available on recordings. Strafford will process CLE credit for one person on each recording. All formats include course handouts.