The American Taxpayer Relief Act of 2012 (the “2012 Tax Act”), which was enacted on January 2, 2013, made “permanent” many of the changes of the federal transfer tax system that were part of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 and that were scheduled to expire at the end of 2012. In addition, the 2012 Tax Act made significant federal income tax changes. Further, President Obama’s budget for the government’s fiscal year ending September 30, 2014, contains additional major proposals for transfer tax and income tax changes.
The program will review the transfer tax and income tax aspects of the 2012 Tax Act, the additional income tax and transfer tax changes that may occur, how you can use this information to your clients’ maximum advantage, and valuable estate planning techniques that are not foreclosed by the 2012 Tax Act. Moreover, the program will review other recent developments regarding charitable and non-charitable estate, trust and transfer tax planning.
Lecture Topics [Total time 012:23:58]
Segments with an asterisk (*) are available only with the purchase of the entire program.
- Recent Developments in Estate Planning and Federal Taxation [01:10:44]
Sanford J. Schlesinger
- Sophisticated Planning Techniques [01:00:42]
Blanche Lark Christerson
- Update on Elder Law, Especially Medicare and Medicaid [01:04:45]
Bernard A. Krooks
- Estate Planning with Real Estate [01:00:39]
Stephen M. Breitstone
- Planning with Retirement Benefits [01:02:14]
Stephen J. Krass
- Ethical Considerations [01:02:49]
Hon. John M. Czygier, Jr.
- Online Life After Death [01:03:35]
Donald A. Hamburg
- Charitable Planning Tax Strategies [00:55:22]
Conrad Teitell
- Planning for Post-Death Decisions [01:01:50]
Martin M. Shenkman
- Estate Planning for Domestic Partners, Same-Sex Spouses and Non-Traditional Families [00:59:02]
Erica Bell, Lindsay H. Brown, Lisa Ayn Padilla
- Marital Deduction Planning with an Emphasis on the Pros and Cons of Portability [01:02:56]
Sanford J. Schlesinger, Yoshimi O. Smith
- Estate Planning for Collectibles [00:59:20]
Ralph E. Lerner
The purchase price of this Web Program includes the following articles from the Course Handbook available online:
- Estate Planning Update (June 2013); and Exhibits A-E
Sanford J. Schlesinger
- Sophisticated Planning Techniques; and Appendix GRATs and Sales—Compared and Contrasted
Blanche Lark Christerson
- Elder Law Update; and Attachments 1-2
Bernard A. Krooks
- Estate and Income Tax Planning for the Long Term Real Estate Investor
Stephen M. Breitstone
- Planning with Retirement Benefits; and Exhibits 1-2
Stephen J. Krass
- Ethical Considerations in Estate Planning
Hon. John M. Czygier, Jr.
- Online Life After Death (Estate Planning for Digital Assets); and Exhibits A-G
Donald A. Hamburg
- Charitable Planning Tax Strategies
Conrad Teitell
- Post-Death Elections and Choices
Martin M. Shenkman
- Post-Mortem Planning (PowerPoint Slides)
Martin M. Shenkman
- Estate Planning for Domestic Partners, Same-Sex Spouses and Non-Traditional Families; and Appendices A-B
Erica Bell
- Helpful Links and Resources
Lindsay H. Brown
- Family Limited Partnerships and Other Valuation Issues (June 2013); and Exhibits A-C
Sanford J. Schlesinger
- Marital Deduction Planning and Portability (July 2013)
Yoshimi O. Smith
- What Should I Do With My Art?
Ralph E. Lerner
Presentation Material
- Update on Elder Law, Especially Medicare and Medicaid
Bernard A. Krooks
- Estate Planning with Real Estate
Stephen M. Breitstone
- Planning for Post-Death Decisions
Martin M. Shenkman
- Estate Planning for Domestic Partners, Same-Sex Spouses and Non-Traditional Families
Lisa Ayn Padilla
- Estate Planning for Collectibles
Ralph E. Lerner
PLI makes every effort to accredit its On-Demand Web Programs and Segments. Please check the CLE Calculator above for CLE information specific to your state.
On-Demand Web Programs and Segments are approved in:
Alabama1, Alaska, California, Colorado, Delaware, Florida, Georgia, Hawaii, Idaho*, Illinois , Iowa2*, Kansas, Kentucky*, Louisiana, Maine*, Mississippi, Missouri3, Montana, Nebraska, Nevada, New Hampshire4, New Jersey, New Mexico5, New York6, North Carolina7, North Dakota, Ohio8, Oklahoma9, Oregon*, Pennsylvania10, Rhode Island11, South Carolina, Tennessee12, Texas, Utah, Vermont, Virginia13, Washington, West Virginia, Wisconsin14 and Wyoming*.
Iowa, Mississippi, Oklahoma, and Wisconsin DO NOT approve Audio Only On-Demand Web Programs.
Minnesota approves live webcasts ONLY
Please Note: The State Bar of Arizona does not approve or accredit CLE activities for the Mandatory Continuing Legal Education requirement. PLI programs may qualify for credit based on the requirements outlined in the MCLE Regulations and Ariz. R. Sup. Ct. Rule 45.
*PLI will apply for credit upon request. Louisiana and New Hampshire: PLI will apply for credit upon request for audio-only on-demand web programs.
1Alabama: Approval of all web based programs is limited to a maximum of 6.0 credits.
2Iowa: The approval is for one year from recorded date. Does not approve of Audio-only On-Demand Webcasts.
3Missouri: On-demand web programs are restricted to six hours of self-study credit per year. Self-study may not be used to satisfy the ethics requirements. Self-study can not be used for carryover credit.
4New Hamphsire: The approval is for three years from recorded date.
5New Mexico: On-Demand web programs are restricted to 4.0 self-study credits per year.
6New York: Newly admitted attorneys may not take non-traditional course formats such as on-demand Web Programs or live Webcasts for CLE credit. Newly admitted attorneys not practicing law in the United States, however, may earn 12 transitional credits in non-traditional formats.
7North Carolina: A maximum of 4 credits per reporting period may be earned by participating in on-demand web programs.
8Ohio: To confirm that the web program has been approved, please refer to the list of Ohio’s Approved Self Study Activities at http://www.sconet.state.oh.us. Online programs are considered self-study. Ohio attorneys have a 6 credit self-study limit per compliance period. The Ohio CLE Board states that attorneys must have a 100% success rate in clicking on timestamps to receive ANY CLE credit for an online program.
9Oklahoma: Up to 6 credits may be earned each year through computer-based or technology-based legal education programs.
10Pennsylvania: PA attorneys may only receive a maximum of four (4) hours of distance learning credit per compliance period. All distance learning programs must be a minimum of 1 full hour.
11Rhode Island: Audio Only On-Demand Web Programs are not approved for credit. On-Demand Web Programs must have an audio and video component.
12Tennessee: The approval is for the calendar year in which the live program was presented.
13Virginia: All distance learning courses are to be done in an educational setting, free from distractions.
14Wisconsin: Ethics credit is not allowed. The ethics portion of the program will be approved for general credit. There is a 10 credit limit for on-demand web programs during every 2-year reporting period. Does not approve of Audio-only On-Demand Webcasts.
Running time and CLE credit hours are not necessarily the same. Please be aware that many states do not permit credit for luncheon and keynote speakers.
If you have already received credit for attending some or the entire program, please be aware that state administrators do not permit you to accrue additional credit for repeat viewing even if an additional credit certificate is subsequently issued.
Note that some states limit the number of credit hours attorneys may claim for online CLE activities, and state rules vary with regard to whether online CLE activities qualify for participatory or self-study credits. For more information, call Customer Service (800) 260-4PLI (4754) or e-mail info@pli.edu.