The Ins-and-Outs of Funding Trusts: Modifying Asset Composition to Ensure Optimal Tax and Estate Transfer Results
Note: CPE credit is not offered on this program
Recording of a 90-minute CLE video webinar with Q&A
This CLE webinar will provide estate planners with a thorough and practical guide to funding trusts. The panel will discuss funding considerations for both revocable and irrevocable trusts, detailing funding considerations at formation, as well as review and evaluation of trust assets during operation. The panel will also address funding formulas for marital trusts and review funding issues for grantor trusts.
Outline
- Funding irrevocable trusts at formation
- Revocable/living trusts and grantor trusts--initial funding
- Reviewing trust assets for funding adjustments
- Marital funding formulas and approaches
- Grantor trust funding issues
Benefits
The panel will discuss these and other key topics:
- Evaluating assets at trust formation
- Means of accomplishing asset transfers
- How to alter or reallocate assets held in an irrevocable trust
- Marital trust funding considerations
Faculty
Cristina Coletta Blau
Of Counsel
McLane Middleton
Ms. Blau is Of Counsel with the Trusts and Estates Department at McLane Middleton. Her practice is focused on the... | Read More
Ms. Blau is Of Counsel with the Trusts and Estates Department at McLane Middleton. Her practice is focused on the creation and analysis of complex custom-drafted estate plans for high net-worth individuals and families. Ms. Blau also works with Trustees and clients in connection with trust decantings and other aspects of complex trust administration. A dedicated non-profit volunteer, she currently serves as a member of the Board of Advisors of the Handel & Haydn Society, where she is a member of the Planned Giving Committee, and as a member of the Harvard University Awards Committee. Ms. Blau previously served as a longtime Board member of the Harvard Alumni Association Board of Directors and the Board of Visitors of The Fenn School, and as a Trustee of The Concord Free Public Library Corporation.
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Audrey G. Young
Of Counsel
McLane Middleton
Ms. Young focuses her practice in the area of trusts and estates law and taxation. She counsels individuals, families... | Read More
Ms. Young focuses her practice in the area of trusts and estates law and taxation. She counsels individuals, families and family offices on estate planning matters and business succession planning, including income tax planning and retirement, marital and charitable planning. She works with RSM tax professionals nationally on trust administration issues and estate and trust planning for individuals, families and family offices. She resolves gift and estate tax return examinations at the state and federal level. She presents nationally at conferences on topical estate, trust and gift tax issues. Her planning expertise is concentrated on the income tax aspects of estate planning, including fiduciary income tax minimization strategies (state and federal), charitable planning, marital planning, retirement planning and opportunities presented by decanting.
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