BarbriSFCourseDetails
  • videocam On-Demand
  • signal_cellular_alt Intermediate
  • card_travel Estate Planning
  • schedule 90 minutes

Advanced Estate Planning for Large Estates: FLPs, Dynasty Trusts, SLATs, CRUTs/CRATs, Gift-Sales, Non-Grantor Trusts

$297.00

This course is $0 with these passes:

CLE
CPE
ALL
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Description

Estate planning is crucial for large estates to preserve wealth and reduce tax liability. The increase of the estate and gift tax exemption amounts provides opportunities for reducing wealth transfer tax as well as reducing capital gains taxes.

Estate planning for large estates focuses on specific wealth transfer planning techniques essential to obtaining the best tax advantages on both the federal and state levels, avoiding family conflict, reducing estate costs, and preserving wealth.

Listen as our panel discusses effective mechanisms for utilizing various trusts, family limited partnerships, charitable giving vehicles, and other techniques aimed toward providing effective estate planning for large estates. The panel will also discuss income tax basis planning and preserving basis adjustments, gift strategies, modifying formula clauses in current estate documents, and state tax issues.

Presented By

Andrew S. Katzenberg
Partner
ArentFox Schiff LLP

Mr. Katzenberg focuses primarily on wealth transfer planning and preservation, multi-generational planning, estate and trust administration, nonprofit and tax exempt organizations and charitable giving. He works with a variety of high net-worth clients and also represents clients in all phases of forming and managing nonprofit and tax exempt organizations (including public charities, private foundations and private operating foundations) and acquiring and retaining their tax exempt status. He authored numerous articles related to his field and is a frequent contributor to the New York State Bar Association’s Trusts and Estates Law Section Newsletter. 

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Jas Sangra
Attorney
Venable LLP

Mr. Sangra advises high-net-worth individuals and their related business entities on intricate wealth planning strategies, with a focus on cross-border tax, trust, estate, and probate law. He is experienced in devising and executing measures to minimize income, estate, and generation-skipping transfer taxes, safeguarding family assets from undue risk. Mr. Sangra is licensed in both California and British Columbia and has managed complex cross-border transactions for multinational clients, aligning their business objectives with international laws and regulatory requirements. He also advises businesses on cross-border expansion, including the tax aspects of immigration and emigration planning.

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Credit Information

  • This 90-minute webinar is eligible in most states for 1.5 CLE credits.

  • BARBRI is a NASBA CPE sponsor and this 90-minute webinar is accredited for 1.5 CPE credits.


  • Live Online


    On Demand

Date + Time

  • event

    Thursday, March 13, 2025

  • schedule

    1:00 p.m. ET./10:00 a.m. PT

  1. Estate planning issues and opportunities for large estates
  2. Preserving basis adjustments and available techniques
  3. Available gift strategies and when to use them
  4. Drafting or modifying documents for income and estate tax planning flexibility
  5. State tax issues that must be considered
  6. Best practices for estate planners for large estates

The panel will review these and other key issues:

  • What are the challenges and available opportunities for estate planning for large estates?
  • How can a family limited partnership be used as part of an estate plan?
  • What are the available gift strategies?
  • What are the available charitable planning techniques and structures?
  • What are the available mixed gift-sale opportunities and how are they helpful/when should they be used?
  • Which structures allow you to continue to access transferred assets?
  • What are the state tax issues and methods to limit their impact?
  • How can non-grantor trusts be utilized?

Learning Objectives

After completing this course, you will be able to:

  • Recognize the challenges and available opportunities for estate planning for large estates
  • Ascertain techniques for obtaining basis step-up
  • Understand the impact of certain available gift strategies
  • Identify key factors in drafting or reassessing formula clauses in plan documents
  • Understand the state tax issues and methods to limit their impact
  • Field of Study: Taxes
  • Level of Knowledge: Intermediate
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite: Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of estate, gift and trust taxation including various trusts types, the unified credit, and portability.

BARBRI is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.

BARBRI CE webinars-powered by Strafford-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .