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This course will review creative practical planning strategies for use with a wide range of clients from very wealthy to more moderate wealth. How to structure a note sale transaction to better withstand an audit? How to use a Wandry clause without risking an estate inclusion challenge to all entity interests under Powell argument. How to plan ownership of FLP and LLC interests to avoid estate inclusion using a special voting membership interest. Prioritizing allocation of GST exemption on gift tax returns for multiple trusts. For smaller clients evaluate options for existing credit shelter trusts. Creative use of a multipurpose ILIT to accomplish a range of goals in a cost effective manner for smaller clients. A host of other planning tips will cover a wide range of planning considerations for all types of clients with a focus on a value add role the CPA can play.
Learning Objectives:
Learn practical planning tips for enhancing note sales, retained interest, Powell challenges and other issues for complex plans.
Learn practical tips to use to enhance estate planning for more moderate wealth clients including basis step up, income tax planning and more.
Speaker(s):
Martin
M. Shenkman,
CPA, MBA, PFS, AEP (distinguished), JD,
Attorney, CPA,
Shenkman Law