The accreditors of this session require that you periodically check in to verify that you are still attentive.
Please click the button below to indicate that you are.
While the increased estate tax exemption has virtually eliminated all taxpayers from being subject to the estate tax, there are still some non-estate tax reasons for engaging in various estate planning techniques. During this session, we will discuss the following estate planning techniques and outline ways to make them more effective.
Tax exclusive nature of gift taxes
Leveraging of the GST exemption
Grantor Retained Annuity Trusts (GRATs)
Installment sales to Intentionally Defective Grantor Trusts (IDGTs)
Self-Canceling Installment Notes (SCINs)
Private annuities
Learning Objectives include:
1. Understand the importance of running the numbers in developing and communicating planning techniques for clients 2. Discover ways to minimize income, estate and gift taxes 3. Recognize methods to maximize benefits to children and family 4. See how to take full advantage of the currently low interest rates
