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Gifting Strategies: Leveraging Your Clients' Gift Tax Exemption Now and Planning for 2026 and Beyond

Note: CLE credit is not offered on this program

A live 110-minute CPE webinar with interactive Q&A

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This program is included with the Strafford CPE+ Pass. Click for more information.
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Friday, October 18, 2024 (in 13 days)

1:00pm-2:50pm EDT, 10:00am-11:50am PDT

or call 1-800-926-7926
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This webinar will take a fresh look at gifting strategies that will help clients maximize the use of their gift tax exemption in the current estate planning environment. Our expert panelists will provide an overview of gifting methods, including using the annual exclusion, gift-splitting, GRATS, net and net-net gifts, and gifting-up, as well as discuss planning for 2026 when the gift tax exemption may return to $5 million, adjusted for inflation.

Description

For high net worth individuals, gifting is critical to an estate planning strategy. With the federal gift tax exemption at an all-time high of $13.61 million (2024), now is the time to leverage the heightened gift tax exemption.

Lifetime gifting removes future appreciation from an estate, provides creditor protection, and allows the taxpayer to transfer assets to desired beneficiaries. Estate planning advisers must weigh the trade-offs between gifting and achieving a basis step-up at death, including how to accomplish both. Significant tax savings may be achieved when these strategies are correctly implemented in the right situation.

Listen as our expert panel explains various gifting strategies, when to implement each, and the risks and rewards of each option.

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Outline

  1. Tax reform overview
  2. “Anti-clawback” regulations
  3. Benefits and trade-offs of lifetime gifting
  4. Gift tax exclusions, deductions, and credits
  5. Gift splitting
  6. Net and net-net gifts
  7. Structuring GRATs to maximize benefits
  8. Gifting upstream / Granting powers of appointment to parents
  9. Planning with grantor trusts

Benefits

The panel will review these and other essential issues:

  • Recognizing clients who will benefit from gifting strategies
  • Proposed clawback regulations
  • Implementing GRAT strategies
  • Benefits of net and net-net gifting

Faculty

Caplan, Beatrice
Beatrice Caplan
Partner
Kirkland & Ellis

Ms. Caplan is a partner in the Trusts and Estates Practice Group of Kirkland & Ellis LLP. She advises clients on...  |  Read More

Handler, David
David A. Handler, P.C.
Partner
Kirkland & Ellis

Mr. Handler concentrates his practice on trust and estate planning and administration, representing owners of closely...  |  Read More

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