Jerry Hesch's Guide to What You Must Know Regardless of Whether You Attend the 2019 Notre Dame Institute
Professor Jerry Hesch is well positioned as an author, speaker and practitioner to stay well-informed on a myriad of tax topics and techniques for his greatest passion—creating a two-day income tax and estate planning learning experience. Jerry agreed to provide an informative 60-minute Webinar in advance of the 45th Annual Notre Dame Tax & Estate Planning Institute. Jerry will analyze a selection of issues and techniques some of the speakers will cover in more depth. This Webinar will provide solid information and advice even for those who do not attend the Institute. The materials available for those who attend this Webinar can be used as a separate resource and should be of great value to tax and estate planning professionals and their clients. The topics covered in this Webinar include:
- Why split-dollar loans to an irrevocable trust to pay life insurance premiums are for “full and adequate consideration” so that Section 2036(a)(2) and 2038 cannot apply.
- Extending or continuation of income deferral for stretch IRAs bequeath to a spouse or a child.
- Income tax traps when transferring encumbered real estate to a soon to be ex-spouse.
- Drafting family FLP and LLC agreements where the interests are transferred to irrevocable trusts in order to avoid estate tax exposure.
- Using a charitable remainder trust to defer the reporting of the gain realized upon the immediate sale of marketable securities for cash.
- Using trusts created by a parent that a child can use for their own estate planning and income tax deferral planning.
- After the QPRT term expired, returning the appreciated residence to a parent for inclusion in the estate for step-up in basis at death without increasing estate taxes.
An extra topic that will be covered during the 2020 Notre Dame Institute will be:
- When maximizing the charitable income tax deduction for the creation of a lifetime CRT, why the charitable income tax deduction is greater for an unitrust than for an annuity trust, using Number Cruncher as an easy to understand communication tool.
For more information about the September 26 and 27, 2019 Notre Dame Institute, use
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.
After you pay you will be sent a link with the registration information. Your webinar registration is designed for one individual user and groups up to 5 individuals. Sharing beyond this is not permitted. If you are interested in group access to our webinar content, please send an email to email@example.com
If you have any questions, please contact firstname.lastname@example.org
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.