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ENGAGE 2020


TAX2005 - TAX2005. Sophisticated Estate Tax Planning Techniques for 2020


Jul 23, 2020 3:50pm ‐ Jul 23, 2020 4:40pm

Description

This session is an exploration of many of the techniques that practitioners should advise clients on now and how they might be modified for the current environment. Most anticipate substantial harshening of the estate tax as the government seeks to raise revenues to fund the massive COVID bailouts. 

What planning should be completed now prior to those changes? 

Using exemption while maintaining access to trust assets in the current planning environment. 

Grantor Retained Annuity Trusts (GRATs) low interest rates, lower values, immunization, end of rolling GRATs and 99 year GRATs; domestics asset protection trusts (DAPTs”) and variants to preserve access to assets while using exemptions, hybrid DAPTs, 10 year deferral, floating spouse clauses, precautions to recommend clients take, and more. 

Special power of appointment trusts (SPATs) and how they present an alternative to DAPTs. 

Refinancing intra-family loans to take advantage of lower interest rates. Reconsidering powers to turn off grantor trust status. And other current sophisticated planning ideas.

Speaker(s):

  • Jeremiah Doyle, BS (Accounting), JD, LL.M. (Taxation), LL.M. (Banking Law), SVP/Family Wealth Strategist, BNY Mellon Wealth Management
  • Martin M. Shenkman, CPA, MBA, JD, PFS, AEP, Attorney, Martin M. Shenkman, PC

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