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2021 AICPA & CIMA National Tax & Sophisticated Tax Conferences with Private Foundation Summit

SOP2106 - Estate Planning Nuggets in a Changing Tax World

Nov 15, 2021 4:05pm ‐ Nov 15, 2021 5:20pm

Standard: $49.00


The income, gift, and estate tax systems face, at the time that this description is being written, incredible uncertainty. Van Hollen, Biden, Sanders, and others have put forth proposals that would dramatically change tax planning. Deemed realization on gift, transfer, or death could change estate planning, asset protection, gain/loss harvesting, and more. Perhaps by the date of the conference, we will know the outcome of these proposals. But whatever the status of the tax proposals, this program will provide a current, practical analysis of planning nuggets practitioners can recommend to clients in the changing tax world. 

In addition to major tax bills, there are always significant tax planning developments. For example, in July the court’s holding in the Morrissette case has valuable lessons about the importance of business purpose in estate planning transactions, the use of split-dollar insurance planning, and valuation. This and other current developments will be reviewed with an eye to gleaning practical planning nuggets for practitioners.

This will be a fast-paced program focused on practical planning tips.

Learning Objectives:
  • Instruct practitioners on practical gift, estate and GST planning steps they can advise clients to take in the current environment.
  • Identify possible steps to unwind planning that clients determine is not viable in light of legislative developments.

​Speaker - Virtual(s):

Category: Concurrent Session Onsite and Online

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