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Recent Developments with Practical Estate Planning Implications

SKU: EST6400
Total Credits
1 - 1.4
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The estate planning world is focused on the uncertainty of repeal (or not) which has profound impact on what planning might be appropriate. But practitioners should not overlook the stream of new developments that might impact clients now. This CLE program will provide a practical practice oriented review of new developments including the following:

  • Estate tax repeal – what it means to planning.
  • Portability new Relief - Rev. Proc. 2017-34 provides significant lenience to make a late election of portability.
  • Court forces portability election - Estate of Vose (390 P3d 238). Should planners revisit all prenups? What if state law does not permit amendment of prenuptial agreements?
  • Same Sex Couples - Notice 2017-15, Revenue Ruling 2013-17 and Treas. Reg. §301.7701-18, and restoration of applicable exclusion amount and GST exemption on pre-Windsor transfers.
  • FLPs – Planning for FLPs after Estate of Powell v. Commissioner, 148 T.C. No. 18. What might the mechanism the court espoused to avoid double taxation of both assets and FLP interests mean? ….and more.
  • Decanting - Ferri v. Powell-Ferri, 476 Mass. 651 (2017) – how decanting safeguarded assets in a poorly crafted trust.
  • Undue Influence – In Kinsel v. Lindsey, May 26, 2017 the Texas Supreme Court refused to recognize a cause of action for “tortious interference with an inheritance.”
  • Release of Lien - If an estate wants to sell property subject to the estate tax lien, a request for discharge of the estate tax lien may be filed on Form 4422, Application for Certificate Discharging Property Subject to Estate Tax Lien. Reg. Sec. 301.6325-1(c). What is the status of this process and how might it affect probate?
  • Asset Protection - In Klabacka v. Nelson, 133 Nev. Advance Opinion 24 (5/25/2017), the Nevada Supreme Court confirmed that Nevada DAPT provided protection of trust assets from spousal and child support.

Lecturer Bios

Martin M. Shenkman, Esq.

Martin M. Shenkman, CPA, MBA, PFS, AEP (distinguished), JD, is an attorney in private practice in Paramus, New Jersey and New York City. Practice concentrates on estate and tax planning. He is the author of 42 books and more than 1,000 articles. He is active in many charitable causes and founded which educates professional advisers on planning for clients with chronic illness and disability. He has a Bachelor of Science degree from Wharton School, with a concentration in accounting and economics, an MBA from the University of Michigan, with a concentration in tax and finance, and a law degree from Fordham University School of Law.

To learn more about Marty visit his website

Howard M. Zaritsky, J.D., LLM

Howard M. Zaritsky is an attorney and a nationally-recognized expert on estate, gift, and generation-skipping transfer taxes, fiduciary income taxes, estate planning, and estate administration. He has published over a dozen books, including Tax Planning for Family Wealth Transfers At Death, Tax Planning for Family Wealth Transfers During Life, and Tax Planning With Life Insurance (all published by Thomson-Reuters/WG&L), three Tax Management Portfolios (Revocable Inter Vivos Trusts; Grantor Trusts; and Foreign Trusts, Estates, and Beneficiaries), and more than 150 articles in various law reviews and professional journals. He has lectured at all of the major tax and estate planning institutes, including the University of Miami Heckerling Institute on Estate Planning, where he is a member of the advisory board, and the Douglas W. Conner Advanced Estate Planning and Administration Seminar, where he is co-chair.

Mr. Zaritsky is available to consult with attorneys, accountants, trust departments and trust companies, and insurance and financial professionals on all tax and non-tax matters related to estate planning. He works only with other professionals and neither meets nor consults directly with individual estate planning clients.

Mr. Zaritsky is also available to serve as an expert witness on all tax and non-tax matters relating to estate planning. He has served as an expert witness in cases in both Federal and state courts.

Mr. Zaritsky’s hourly rate, minimum fee, and required retainer are determined on a case-by-case basis, at the beginning of each engagement.

A written agreement setting out the terms of an engagement will be provided for any consultation or service as an expert witness.

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