The panelists will provide an overview of the most important estate planning strategies covered at the Heckerling Institute on Estate Planning.
Topics to be discussed include:
- Estate planning in light of the Republican trifecta in the election and what this may mean for the scheduled sunset of the temporarily doubled federal estate, gift and generation-skipping transfer (GST) tax exemptions after Dec. 31, 2025
- The Corporate Transparency Act and beneficial ownership information reporting, including the federal court injunction and its implications
- The recent U.S. Supreme Court decisions that will make it easier to challenge tax regulations – Looper Bright and Corner Post
- Planning for buy-sell agreements in light of the Supreme Court’s decision in Connelly
- The final regulations on basis consistency reporting
- The final regulations on GST tax relief provisions
- The latest on planning with retirement benefits under the Setting Every Community Up for Retirement Enhancement Act and SECURE 2.0 Act
- Estate of Fields and Internal Revenue Service challenges to family limited partnerships including due to the retained ability to participate in partnership liquidation decisions
- CCA 202352018 – gift tax consequences of modifying a grantor trust to add a tax reimbursement clause
- A tale of two recent qualified terminable interest marital trust termination cases – Anenberg and McDougall
CFP, CIMA®, CPWA®, CIMC®, RMA®, and AEP® CE Credits have been applied for and are pending approval
Speakers
Christine Quigley
Partner
ArentFox Schiff
Kevin Matz
Partner
ArentFox Schiff
Thomas W. Abendroth
Partner,
ArentFox Schiff
Anna Stern - Moderator
Legal Editor
Trust & Estates
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