Interested in training for your team? Click here to learn more

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 program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

Wednesday, April 30, 2025 (in 9 days)

1:00pm-2:30pm EDT, 10:00am-11:30am PDT

(Alert: Event date has changed from 4/24/2025!)

or call 1-800-926-7926
Add to your calendar

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.

Description

The rules concerning trust, estate, and gift tax planning are continually changing. The impending sunset of the current estate, gift, and GST tax exemptions at the end of 2025 is just one of many critical issues for estate planners and their clients.

The evolving estate planning landscape may affect existing and future estate planning strategies. Some of the challenges for estate planners stem from (1) recent court cases involving transferee liability, valuation, redemption agreements, and more; (2) the impact of SECURE Acts; (3) GST tax and exemption allocations; (4) preserve asset basis and other tax attributes; (5) navigating digital assets in estate planning; and (6) the tax implications of certain trust arrangements and transactions.

It's essential that estate planners identify the impact of these recent developments on current estate plans and make any necessary adjustments to ensure such plans align with client goals while also minimizing taxes.

Listen as our panel discusses significant court cases impacting tax and estate planning, GST rules and allocations, basis consistency rules and trust division to preserve asset basis and other tax attributes, gifts or bequests of appreciated property, and other key issues.

READ MORE

Outline

  1. Recent trends in trust, estate, and gift taxation
  2. GST transfer tax and allocation of exemption
  3. Portability election
  4. Trusts; preserving asset basis and other tax attributes
  5. Cryptocurrency and digital assets in estates
  6. 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

Gutierrez, Laurelle
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

Cohen-Kurzrock, Benjamin
Benjamin A. Cohen-Kurzrock, JD, CPA
Attorney
Willkie Farr & Gallagher

Mr. Cohen-Kurzrock is a corporate and securities associate in the Los Angeles office.

 |  Read More
Attend on April 30

See NASBA details.

Cannot Attend April 30?

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.

To find out which recorded format will provide the best CLE option, select your state:

CLE On-Demand Video