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

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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 

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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.


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