Derivative Products in the Estate Planner's Toolbox

This session will focus on financial products and derivatives tax issues for high net worth investors, their advisors, and their estate planning professionals. The session will include:
- An introduction to popular products, including a discussion of collars and variable prepaid forwards to lock in gains on appreciated stock positions and tax issues if the stock declines in value.
- A discussion of the tax issues faced by investors in the recession and these difficult financial times if their trading counterparties become insolvent or go into bankruptcy.
- A discussion of the use of derivatives for gifts and the consequences of holding derivative products at death.