Graegin Loans and Estate Tax Planning: Recent IRS Regulations, Requirements, and Potential Limitations
Recording of a 90-minute CLE/CPE video webinar with Q&A
This CLE/CPE webinar will provide trusts and estates counsel guidance on utilizing Graegin loans to minimize estate taxes and potential limitations stemming from recent IRS regulations. The panelist will discuss recent developments and IRS guidance, review requirements under current tax law, and offer planning strategies to minimize estate taxes with Graegin loans.
Outline
- Graegin loans under current tax law
- Recent IRS regulations
- Structuring Graegin-style loans
- Best practices for trusts and estate attorneys
Benefits
The panelist will discuss these and other key issues:
- How can Graegin-style loans be used to reduce estate tax liability?
- What are the requirements under current tax law?
- What pitfalls must be avoided when structuring Graegin loans?
- What is the impact of recent IRS regulations?
Faculty
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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Sahri Zeger
Principal
CohnReznick
Ms. Zeger, JD, MBA, leads CohnReznick’s Trust & Estates group. She has more than 20 years of experience... | Read More
Ms. Zeger, JD, MBA, leads CohnReznick’s Trust & Estates group. She has more than 20 years of experience as a tax attorney and trusted advisor to high-net-worth individuals and successful business owners. Ms. Zeger provides expertise in address the wealth preservation, estate planning, and business succession goals of our private clients, developing sophisticated tax strategies and multi-generational estate plans to meet their business, family, and charitable goals. She has comprehensive technical knowledge of estate and gift reporting rules, as well as extensive experience in identifying exposure points. Ms. Zeger is based in the Boston office.
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