ESTATE PLANNING TECHNIQUES FOR THE 0.5

Date: Thursday, June 24, 2021
Time: 1:30pm - 2:30pm
Location: Zoom
Speaker: Rodney Retzner

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This will be a one hour Zoom meeting on June 24th from 1:30 pm - 2:30 pm. Please see Mr. Retzner's outline below for the topics that will be covered. One hour CE is pending. We hope to see your there!

 

ESTATE PLANNING TECHNIQUES FOR THE 0.5

Rodney Retzner

Krieg DeVault LLP

Outline

1. Core Estate Planning/Associated Documents

2. Revocable Trusts

3. Basics of Estate. Gift and GST Tax

4. Credit Shelter Trusts

5. Lifetime Gifts

6. Irrevocable Life Insurance Trusts (“ILIT”)

7. Grantor Retained Annuity/Unitrust Trusts (“GRAT”/”GRUT”))

8. Charitable Trusts

9. Family LLC’s

10. Establishing Value by Restructuring

11. Transfer Techniques

12. Simple Sale

13. Intentionally Defective Grantor Trusts (“IDGT”)

14. IDGT Sale

15. “Sleeper Cell” Proposals

16. The 99.5% Act

17. Dynasty Trusts

18. Spousal Lifetime Access Trust (“SLAT”)

19. Loopholes

Statement of Difficulty: Intermediate level for CPAs, CFPs and Attorneys. Higher end techniques and tax results, but we are only covering from a higher level view.

Statement of Importance: Every technique currently in use for Federal Gift and Estate Tax planning will be affected by proposed tax changes. The professionals will get an overview of those planning techniques, the proposed changes and how the changes would affect the techniques.

Related Document(s):

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