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ENG2354
Planning for a Surviving Spouse (TAX, EST)
Date
June 8, 2023
$49
Standard Price
This product is also available as part of the following products:
This includes sessions from the conference: Advanced Estate Planning (as part of AICPA & CIMA ENGAGE 2023)
This includes sessions from AICPA & CIMA ENGAGE 2023:
This includes sessions from the conference: Tax Strategies for the High-Income Individual (as part of AICPA & CIMA ENGAGE 2023)
This session will begin by analyzing the most common estate and gift tax planning techniques for the surviving spouse, such marital deduction planning, gifting to spousal lifetime access trusts, lifetime QTIP trusts, the efficacy of portability and similar planning. We will then venture into more creative planning techniques such as nonreciprocal SLATs, techniques that hedge the risk of trust funding where the transferor spouse survives the donee spouse, planning in second marriages with prior children, and other issues that the modern couple confronts.
Learning Objectives
- Analyze and compare sophisticated estate and gift tax planning techniques for the surviving spouse
- Identify dilemmas and pitfalls in estate and gift planning for the surviving spouse.
Speaker
Anthony F. Vitiello, JD. LL.M. (Tax)
Partner and Chairman, Tax and Estate Planning Group, Connell Foley LLP
Session Categories
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