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The Tax Cuts and Jobs Act of 2017 (the “2017 Act”), which was enacted on December 22, 2017, brought about significant changes to the federal transfer tax regime and related income tax provisions. We will review these transfer tax and related income tax developments, and will discuss how they impact estate, trust and income tax planning, and the administration of decedents’ estates. Plus, you will hear about other recent developments regarding estate, trust and transfer tax and income tax planning.
What You Will Learn
- Learn about the transfer tax and related income tax provisions of the 2017 Act
- Gain a better understanding of the interaction between the new federal transfer tax regime and state transfer tax regimes
- How to draft estate planning documents to comply with and take advantage of the new federal transfer tax regime
- A review of the significant estate planning techniques that were not affected by, and that are still viable after, the 2017 Act
- A review of the transfer tax and related income tax aspects of the Internal Revenue Service’s most recent Priority Guidance Plan
- Get updated on recent developments in all areas of tax planning for estates and trusts, including income tax and transfer tax planning
- Understand the ethical considerations for attorneys acting as fiduciaries or beneficiaries
…and much more!
Earn one hour of Ethics Credit
Program Level: Overview
Intended Audience: Attorneys and other professionals who specialize in estate planning, life insurance and/or transfer tax planning, including accountants, financial planners, trust officers, and anyone else whose practice requires a solid understanding of estate planning.
Prerequisites: A background in estate, trust and transfer tax and income tax planning.
Advanced Preparation: None