Utilizing Freeze Partnerships to Minimize Estate Tax: Meeting Section 2701 Requirements
Note: CLE credit is not offered on this program
A live 110-minute CPE webinar with interactive Q&A
This webinar will explain how preferred partnership freezes can minimize estate taxes for high net worth individuals and closely held businesses. Our panel of wealth transfer experts will identify ideal situations for freeze partnerships, review the mechanics of establishing these partnerships, provide comprehensive examples, and point out caveats to avoid.
Outline
- Preferred partnership freezes
- Estate tax benefits
- Ideal situations for partnership freezes
- Meeting Section 2701 requirements
- The mechanics
- Caveats
- Examples
- Other considerations
Benefits
The panel will cover these and other critical issues:
- How preferred partnership freezes mitigate estate tax
- Identifying ideal assets and estates for freeze partnerships
- Meeting IRC Section 2701 requirements
- Caveats to avoid when structuring and maintaining freeze partnerships
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.
Close
Matthew Radford, CPA
Partner
CohnReznick
Mr. Radford, CPA, is a partner in CohnReznick’s National Tax office with more than 15 years of diversified public... | Read More
Mr. Radford, CPA, is a partner in CohnReznick’s National Tax office with more than 15 years of diversified public accounting experience. As a member of the firm’s Trusts and Estates Practice, he provides tax planning and advisory services to high-net-worth individuals and their closely-held businesses. Mr. Radford primarily serves clients across multiple real estate-related industries, including homebuilding, residential management, commercial management, and land development. He provides clients with wealth transfer strategy planning to accomplish estate planning and business succession goals, as well as identify income tax planning opportunities. Mr. Radford provides tax compliance services, including gift tax, estate tax, and income tax returns for trusts and estates, as well as consulting services related to generation-skipping transfer tax planning, asset protection, charitable giving, and post-mortem planning. He works closely with clients’ legal counsel and other trusted advisors to design integrated planning strategies that maximize value.
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CPE processing must be ordered prior to the event.
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Early Discount (through 10/18/24)
CPE credit is not available on downloads.
CPE On-Demand