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ENGAGE 2017


EST1742 - Modern Uses of Partnerships in Estate Planning


Jun 15, 2017 3:00pm ‐ Jun 15, 2017 3:50pm

Standard: $49.00

Description

ATRA has vaulted income tax planning and tax basis management to the forefront of estate planning. Even with Section 2704 Treasury Regulations looming on the horizon, family entities taxed as partnerships are the ideal vehicle in this new paradigm. This presentation will discuss how partnerships (and disregarded entities) can be used to (i) change the basis of assets and maximize the “step-up” in basis, (ii) defer and shift tax items (income and deductions), (iii) diversify concentrated stock positions with little or no tax, (iv) dispose of those pesky installment notes currently in the grantor’s estate, and (v) transfer wealth in a world of diminishing valuation discounts (especially in light of the proposed section 2704 regulations).

Speaker(s):

  • Paul S. Lee, J.D., LL.M. (Taxation), Global Fiduciary Strategist, Northern Trust Company
Tags: EST

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