Estate Planning Techniques for Rising and Falling Interest Rates: Key Strategies and Pitfalls to Avoid
Intrafamily Loans, Installment Sales, GRATs, Charitable Remainder Trust, Qualified Personal Residence Trust, Charitable Lead Trust
Recording of a 90-minute CLE/CPE video webinar with Q&A
This CLE/CPE webinar will provide estate planners guidance on effective estate and tax planning strategies for both a high interest rate and low interest rate environment. The panel will discuss the impact of interest rates on estate planning and provide insight as to which planning techniques work better when interest rates are at different levels.
Outline
- Overview: impact of interest rates on estate planning
- Planning in a rising interest rate environment
- Planning in a falling interest rate environment
- Utilizing trusts and challenges
- Minimizing income, gift, and estate taxes
- Best practices for estate planners
Benefits
The panel will discuss these and other key issues:
- What are the key planning considerations in a rising interest rate environment?
- What are the critical planning considerations in a falling interest rate environment?
- What gifting strategies are available to limit or minimize gift and estate taxes?
- What are the challenges of using GRATs, CLTs, CRTs, and QPRTs?
- Other planning issues that arise in structuring or modifying estate plans in light of rising and falling interest rates
Faculty
Seth J. Buckley, CFP, CLU, ChFC, MSFS, AEP, TEP
President
Buckley Financial
Mr. Buckley is President of Buckley Financial, an independent concierge life insurance planning firm specializing in... | Read More
Mr. Buckley is President of Buckley Financial, an independent concierge life insurance planning firm specializing in reviewing, structuring and administering life insurance portfolios for affluent families and businesses. Buckley Financial provides policy analysis and monitoring services to investment managers, family offices, law firms and tax professionals whose clients already own life insurance. Mr. Buckley is also an expert in finding value in existing life insurance policies through life settlements.
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David Frederick, J.D., LL.M.
Senior Manager, Tax Services
LBMC
Mr. Frederick is a Senior Manager of Taxation in the Private Client Group of LBMC, PC. He is an attorney by background... | Read More
Mr. Frederick is a Senior Manager of Taxation in the Private Client Group of LBMC, PC. He is an attorney by background and his practice at LBMC is focused on advising high net worth individuals on matters of estate planning, business succession planning, and tax mitigation. In this advisory role, Mr. Frederick guides his clients through the structures and strategies that will maximize their control, minimize their tax, and allow them to more fully reap the benefits of their lifetimes of hard work. These structures and strategies commonly include sophisticated estate planning trusts, advanced tax-exempt and charitable systems, family business transfer designs, gifting and timing options, real estate ownership systems, and numerous other wealth transfer frameworks.
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Christiana M. Lazo
Partner
Proskauer
Ms. Lazo’s practice consists of representing ultra-high net worth individuals, their family offices, and closely... | Read More
Ms. Lazo’s practice consists of representing ultra-high net worth individuals, their family offices, and closely held businesses in developing and implementing sophisticated domestic and international tax and estate plans. She has significant experience counseling global clients on inbound and outbound planning, particularly advising families with members in multiple jurisdictions on wealth transfers and on tax-efficient investment and business ownership structures.
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Lawrence M. Lipoff, CPA, TEP
Director
CohnReznick
With more than 30 years of experience, Mr. Lipoff specializes in the delivery of domestic and international private... | Read More
With more than 30 years of experience, Mr. Lipoff specializes in the delivery of domestic and international private client services to enable high-net-worth individuals and families to maximize their new or generational wealth. He provides strategic advice to his clients and their closely held businesses in the areas of income tax planning and compliance, estate planning and administration services, as well as family structure consulting. Through many years in practice, he synthesized the work of various related professionals, and their firms integrate several planning strategies into solutions that maximize value. Mr. Lipoff is a frequent lecturer and author of articles published through professional forums on topics including domestic and international - estate planning and fiduciary income taxation including constructive attribution rules for foreign trusts, Forms 3520 & 3520-A, Graegin Loans, business succession, generation-skipping transfers, Chapter 14 and carried interest estate planning for private investment fund principals, preferred freeze partnerships, and private placement life insurance.
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