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Valuation Issues and Opportunities After Estate Tax Reform: High, Middle, or In-Between?

Recorded on: Oct. 3, 2018
Running Time: 01:03:46

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Taken from the Web Program 49th Annual Estate Planning Institute Recorded September 2018 in New York

Valuation Issues and Opportunities after Estate Tax Reform: High, Middle, or In-Between? [01:03:46]

With “tax reform,” the importance of the management and creation of tax basis has never been greater, but that must be measured against the potential federal and state estate taxes, which is all about valuation.  This presentation will discuss:

  • Measuring the estate tax liability against the income tax savings against different types of assets;
  • When a higher valuation is better than a lower valuation and how to eliminate or turn-off discounts;
  • Tax basis management techniques that maximize, even multiply, the “step-up” in basis; and
  • Techniques that strip, shift, create, and concentrate basis where it can be of most benefit to taxpayers.

Paul S. Lee

The purchase price of this Web Program segment includes the following article from the Course Handbook available online:

  • Valuation Issues and Opportunities After Estate Tax Reform: High, Middle, or In-Between? (Substantive Outline)
    Paul S. Lee
Presentation Material
  • Valuation Issues and Opportunities after Estate Tax Reform: High, Middle, or In-Between?_Segment PowerPoint
    Paul S. Lee
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    Paul S. Lee ~ Global Fiduciary Strategist, Senior Vice President, Managing Director, Wealth Management and Global Family & Investment Offices Group, Northern Trust
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