Avatar

Significant Recent Estate, Gift and Generation-Skipping Transfer Tax Developments Affecting Estate Planning and Administration



Watch Now!
Recording and Slides are Available Here


Join Mike Jones in his exclusive LISI webinar on Friday, January 4th where he reviews a number of the significant and recent transfer tax developments impacting estate planning and administration. Mike’s webinar will review a broad range of topics, including the following: 

  • 2017 Tax Cuts and Jobs Act: Why Not Do Nothing?  
     
  • IRC §§ 61, 101(a), 2036, 2038, 2703, 2042: Proceeds of Life Insurance Contracts Payable By Reason Of Death;     
      
  • Estate of Richard F. Cahill v Comm’r., TC Memo 2018-48 (Jun. 18, 2018)     
     
  • IRC § 664: Charitable Remainder Trusts

  • IRC § 2001: Imposition of Estate Tax   
      
  • Estate Tax Account Transcripts Available Online     
       
  • IRC § 2036: Transfers with Retained Life Estate        
  • Property Held in Grantor Retained Annuity Trust Includible in Gross Taxable Estate: Badgley v. US, CA-1, No. 17-cv-00877-HSG (May 17, 2018)
  • IRC § § 7430: Awarding of Costs and Certain Fees        
  • Defendants’ Attorney Fees and Expert Witness Costs Awarded:  U.S v. Mary Carol S. Johnson, et al, D.C Utah, No.2:11-cv-00087 (Jan. 8, 2018)  
  • 2018 Inflation Adjustments: Rev. Proc. 2017-58, 2017-45 I.R.B. 489 (11/6/17); Rev. Proc. 2018-18, 2018-10 I.R.B. 392  (3/5/18) 
  • Private Letter Rulings:  
  • PLR 201801011 (Jan. 5. 2018): IRS Grants Extension to Make Estate Distribution Election
  • PLR 201807001 (Feb. 16, 2018): Trust Reformation to Preserve Grantor Trust Status
  • PLR 201814004 (Apr. 6 2018): IRS Allows Extension of Special Use Valuation Election for Farmland  
  • PLR 201815012 (Apr. 13, 2018): Extension of Time to Allocate GST Exemption Granted      
  • PLR 201817002 (Jan. 5, 2018): Generation-Skipping Transfer Tax Pre-Enactment Exemption Not Defeated By Co-Trustee Appointment    
  • PLR 201817003 (Jan. 5, 2018): Generation-Skipping Transfer Tax Pre-Enactment Exemption Not Defeated By Co-Trustee Appointment 
  • PLR 201817005 (Apr. 27, 2018): Time to Allocate Generation-Skipping Transfer Tax Exemptions Extended  
  • PLRs 201817012, 201817013, 201817014, 201817016 (Apr. 27, 2018): Generation-Skipping Transfer Tax Exemption Preserved for Trust Modifications  
  • PLR 201818005, (May 4, 2018): Generation-Skipping Transfer Tax Pre-Effective Date Exemption Preserved Following Trust Modifications    
  • PLR 201820007 (May 18, 2018); PLR 201820008 (May 18, 2018): Generation-Skipping Transfer Pre-Effective Date Tax Exemption Preserved Following Trust Modifications     
  • PLR 201820010 (May 18, 2018): Extension of Time Granted for Estate To Make Alternate Valuation Election.   
  • PLR 201826006 (June 29, 2018): Late Election Out of Automatic Allocation of Generation-Skipping Transfer Tax Granted 
  • IRC § 2601 Generation-Skipping Transfer Tax: Private Letter Rulings 


There will be no CE for this webinar


For those who have a conflict with the date/time, The session will be recorded. Simply register and you will have unlimited access to the recording.

Although they are scheduled for a particular time and date - once purchased - they can be viewed at ANY TIME!.

If you are not a LISI member please use the Buy Now Button below to pay the non-member price of $149.

Registrant Email:
 border=

After you pay you will be sent a link with the registration information. If you have any questions, please contact webinaradmin@leimbergservices.com

NOTE: To pay using a credit card, use the botton labeled
"Pay with Debit or Credit Card" after clicking the Buy Now button below.

If you are a LISI member, please login below to receive the member price of $129 for this webinar.

Forgot Password?

To become a LISI member Click Here

Michael J. Jones, CPA is a partner in Monterey, California’s Thompson Jones LLP (www.thompsonjones.com). His tax consulting practice focuses on tax-efficient wealth transfer strategy, trust and probate tax matters (both administration and controversy resolution), and family business transitions. Mike is the author of four books, including Inheriting an IRA and Inheriting an IRA Professional Edition. He has written over 150 articles published in Trusts & Estates, Leimberg Information Services, Inc., Ed Slott’s IRA Newsletter and elsewhere. He serves as chair of Trusts & Estates magazine’s Retirement Benefits Committee and the CPE Forum of the Central Coast. He has lectured across the U.S. for Jerry A. Kasner Estate Planning Symposium; Southern California Tax & Estate Planning Forum, Hawaii Tax Institute, AICPA Advanced Estate Planning Conference, AICPA Conference on Tax Strategies for the High-Income Individual, UCLA-CEB Estate Planning Institute, New York University Institute on Federal Taxation, CEB Estate Planning and Administration Annual Updates panels, and others. He has been quoted in Natalie Choate’s Life and Death Planning for Retirement Benefits, Keith Schiller’s Estate Planning At The Movies® — Art of the Estate Tax Return, New York Times, Forbes Magazine, The Wall Street Journal, Bloomberg Financial Report and others.


Avatar

Bob Keebler

June 20, 2019 1:00 PM EDT - 2:30 PM EDT ET

The End is NEAR for Stretch IRA - How to SIMULATE the BENEFITS for your clients.- A Special Re-Broadcast

More Info
Avatar

Bob Keebler

June 20, 2019 3:00 PM EDT - 4:30 PM EDT ET

Mathematics of Portability: Wealthy Clients: Tax Issues, Portability & taking advantage of the increased exemptions, and other crucial estate document provisions to ensure optimum planning for high net worth clients.

More Info
Avatar

Andy DeMaio

June 21, 2019 1:00 PM EDT 2:00 PM ET ET

Practical Estate Planning for Digital Assets under RUFADAA - A Special Re-Broadcast

More Info
Avatar Avatar

Bob Keebler and Michael Geeraerts

June 21, 2019 3:00 PM EDT - 4:30 PM ET ET

TOP INCOME TAX PLANNING OPPORTUNITIES For 2019

More Info
Avatar Avatar Avatar

Brandon Ketron, Christopher J. Denicolo and Kenneth J. Crotty

June 27, 2019 3:00 PM EDT - 4:30 PM EDT

Estate Planning Mathematics and How It Impacts Strategy Selection and Use

More Info
Avatar

Steve Oshins

June 28, 2019 3:00 PM EDT - 4:30 PM EDT

2019 Dynasty Trust Update: For Attorneys, Accountants and Financial Advisors

More Info
Avatar

Steve Oshins

August 09, 2019 3:00 PM EDT - 4:30 PM EDT

Estate Planning for Large Estates

More Info
Avatar Avatar Avatar

Howard Zaritsky, Marty Shenkman, Sandy Glazier

August 23, 2019 1:00 PM EDT - 2:30 PM EDT

Defensive Practices Because Nothing Is Safe: How Practitioners in All Fields Can Be Safer and Reduce Malpractice Risks

More Info