Estate Planning for Transfers of Hedge Fund and Private Equity Interests
Recording of a 90-minute CLE video webinar with Q&A
This CLE course will provide estate planning counsel who advise owners of private equity and hedge fund interests guidance on the estate planning opportunities and challenges in the transfer of such interests. The panel will discuss the impact of final carried interest regulations, establishing the structure, and common techniques such as GRATs and installment sales, as well as discuss multidisciplinary strategies specialists are implementing for high net worth clients.
Outline
- Income, estate, and gift tax issues
- Use of GRATs, CLATs, and defective grantor trusts
- Planning with carried interests
- IRC Section 2701 and vertical slice planning
- Valuation issues
Benefits
The panel will review these and other key issues:
- What are the income, estate, and gift tax ramifications of hedge fund transfers and private equity interests?
- What are the available planning techniques for fund managers and limited partners?
- How can GRATs, CLATs, and defective grantor trusts be utilized to minimize taxes, and what are the challenges?
- What are the key planning considerations for carried interest, and what is the impact of recently finalized regulations?
- What are the issues stemming from Section 2701 and the use of "vertical slice" transfers?
- What are the valuation issues and their impact on overall planning?
Faculty
Brent Berselli
Partner
Holland & Knight
Mr. Berselli is a partner in Holland & Knight's Portland office and is a member of the firm's Private... | Read More
Mr. Berselli is a partner in Holland & Knight's Portland office and is a member of the firm's Private Wealth Services Practice Group. He serves as general counsel to wealthy individuals, their families and their businesses throughout the United States to design and implement sophisticated strategies integral to family wealth planning. High-net-worth individuals, including principals of private equity, venture capital and hedge fund firms, private and public company executives, real estate developers, entrepreneurs and business owners, turn to Mr. Berselli for advice and counsel in all aspects of wealth transfer strategies, income and transfer tax planning, philanthropy and business succession.
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Marc J. Bloostein
Partner
Ropes & Gray
Mr. Bloostein has been practicing in the private client group since 1989, and has been a partner of the firm since... | Read More
Mr. Bloostein has been practicing in the private client group since 1989, and has been a partner of the firm since 1997. He focuses on sophisticated estate planning, and his practice includes all aspects of trust and estate administration, advising fiduciaries and beneficiaries and serving as trustee for numerous family trusts.
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David C. Jacobson
Partner
Meltzer Lippe Goldstein & Breitstone
Mr. Jacobson's practice encompasses all aspects of estate planning and has considerable expertise in minimizing the... | Read More
Mr. Jacobson's practice encompasses all aspects of estate planning and has considerable expertise in minimizing the impact of transfer taxes upon the death of senior family members. He specializes in the structuring and implementation of sophisticated estate plans for both U.S. residents and non-residents. He also counsels individuals on sophisticated charitable giving techniques. His tax-exempt organizations practice includes the representation of public charities and private foundations, from formation through dissolution, monitoring compliance with state and federal regulations, and advising on administrative matters with particular emphasis on grant-making activities. He also advises on all aspects of complex estate and trust administration.
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