SPACs and Estate Planning: Transfer Planning for SPAC Assets, Income and Gift Tax Planning, Pitfalls to Avoid
Note: CPE credit is not offered on this program
Recording of a 90-minute CLE video webinar with Q&A
This CLE course will provide trust and estates counsel an in-depth analysis of key planning techniques for special purpose acquisition company (SPAC) shares and assets. The panel will provide common structures and transactions of SPACs, types of SPAC assets, and their wealth transfer planning opportunities. The panel will also offer techniques for shifting SPAC assets and future appreciation out of the taxable estate and strategies for navigating complex tax issues for gift planning with SPAC assets.
Outline
- Overview of SPAC assets and structures
- Planning for SPAC sponsors and investors
- Carried interest and SPACs
- Valuation issues
- Tax complexities of SPAC assets
Benefits
The panel will review these and other key issues:
- What are the common structures and transactions of SPACs?
- What are the types of SPAC assets and their wealth transfer planning opportunities?
- How can you shift SPAC assets and future appreciation out of the taxable estate?
- What strategies are available for minimizing tax issues for gifting SPAC assets?
Faculty
Bryce A. Geyer
Managing Director
Stout Risius Ross
Mr. Geyer is a Managing Director in the firm’s Valuation Advisory group. He has completed hundreds of valuations... | Read More
Mr. Geyer is a Managing Director in the firm’s Valuation Advisory group. He has completed hundreds of valuations of companies ranging in size from pre-revenue to over $10 billion in annual revenue. Mr. Geyer's extensive experience covers a broad and diverse range of valuation assignments for purposes that include estate and gift tax, transaction fairness, and litigation, as well as corporate and personal income tax. He oversees Stout’s Northern California operations.
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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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Kevin Matz, Esq., CPA, LL.M. (Taxation)
Partner
ArentFox Schiff
Mr. Matz concentrates on domestic and international estate and tax planning, estate administration and related... | Read More
Mr. Matz concentrates on domestic and international estate and tax planning, estate administration and related litigation. His practice primarily involves advising high net worth individuals with respect to wealth transfer planning; will and trust drafting; gift, estate, income and generation-skipping transfer tax planning and tax return preparation; charitable gift planning; probate proceedings and estate administration; and associated litigation as well as corporate counseling. He has also advised clients on entity and succession planning, including the use of family limited partnerships, the use of grantor retained annuity trusts, transfers to irrevocable trusts involving complex valuation issues, qualified personal residence trusts, irrevocable life insurance trusts, and the use of charitable remainder trusts, charitable lead trusts and private foundations to further both family planning and philanthropic objectives.
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