transcript   Transcript

Reconciliation Act of 2017: The End of Permanency

Recorded on: Mar. 21, 2018
Running Time: 01:02:46

Full Transcript:

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Taken from the One-Hour Briefing Recorded March 2018 in New York

Reconciliation Act of 2017: The End of Permanency [Total RunTime: 01:02:46]

The Reconciliation Act of 2017 was enacted on December 22, 2017. Sanford (“Sandy”) J. Schlesinger, the founding partner of Schlesinger Lazetera & Auchincloss LLP, will discuss the transfer tax aspects of the Act, including the following: 

  • The major gift tax, estate tax and generation-skipping transfer tax provisions of the Act
  • The income tax provisions of the Act affecting decedents’ estates and trusts
  • How the Act affects estate planning and the administration of decedents’ estates in 2018 and thereafter
  • The continuation of portability by the Act and whether or not it eliminates the need for “by pass” trust planning
  • Estate planning techniques that continue to be viable, such as short term grantor retained annuity trusts, valuation discounts and intentionally defective grantor trusts

Presentation Material

  • Estate Planning Update
    Sanford J. Schlesinger, Martin R. Goodman
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