About the Course
Introduction
This CLE course will provide a guide to both planning opportunities and post-mortem adjustments through the proactive use of qualified disclaimers. The panel will offer suggestions for structuring estate plans with a focus on joint accounts, beneficiary designations, disclaimer trusts, credit shelter trusts and marital trusts, as well as using qualified disclaimers to improve estate plans, including when qualified plan benefits are made payable to trusts.
Description
Understanding the opportunities afforded by disclaimer planning is crucial under current tax law with the increase in estate/gift/GST tax exemption. Disclaimer-funded trusts offer important post-mortem tax flexibility but are advisers properly planning for the optimal result once that decision is made? The webinar will explore important differences between these two techniques.
Estate planners can maximize flexibility and, in many cases tax deferral, by properly using disclaimers as a component of spousal estate plans. Moreover, with an increased focus on basis, many planners miss the non-intuitive situations in which qualified disclaimers can impact capital gains issues on both estates.
Listen as our panel reviews the important basics of qualified disclaimers, special rules for spouses, provides a comprehensive and practical guide to disclaimer trust planning, and explains post-mortem tax and asset protection planning.
Presented By
Ms. Levin is a member of the Wills, Trusts, & Estates, Elder Law & Guardianships and Not-for-Profit Corporations & Foundations practice groups. She practices in estate planning, probate, estate administration, trust administration, gift and generation-skipping tax transfer planning, preparation of estate and gift tax returns, charitable planning, special needs planning, guardianships, Medicaid planning and elder law. Ms. Levin assists clients in reducing the tax impact on wealth and helps preserve family-owned businesses. In addition, she has experience in transferring real estate, partnership interests and other assets. Ms. Levin also creates and dissolves not-for-profit organizations. As part of her practice, she works with litigators in developing strategy and offering expertise in the realm of trusts and estates litigation.
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This 90-minute webinar is eligible in most states for 1.5 CLE credits.
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Date + Time
- event
Tuesday, October 13, 2026
- schedule
1:00 PM ET/10:00 AM PT
I. Review of IRC 2518 and regulation requirements regarding "qualified disclaimers"
II. Estate tax key factors to consider when making a disclaimer
III. Cost basis analysis when planning to disclaim
IV. Estate planning with a disclaimer trust or credit shelter trust coupled with a marital trust
V. Portability election as another tool
The panel will review these and other key issues:
- Circumstances where a disclaimer might be an advantageous alternative and when they might be avoided
- Coordinating disclaimers with trusts
- Issues and opportunities with retirement accounts
Related Courses
Drafting Disclaimer Trusts, QTIP Trusts and Credit Shelter Trusts
Tuesday, October 13, 2026
1:00 PM ET/10:00 AM PT
