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

Estate and Gift Tax Planning Updates: Significant Court Cases, SECURE Acts, Basis Consistency Rules, SLATS

$297.00

This course is $0 with these passes:

CLE
ALL
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Description

The rules concerning trust, estate, and gift tax planning are continually changing. The impending sunset of the current estate, gift, and GST tax exemptions at the end of 2025 is just one of many critical issues for estate planners and their clients.

The evolving estate planning landscape may affect existing and future estate planning strategies. Some of the challenges for estate planners stem from (1) recent court cases involving transferee liability, valuation, redemption agreements, and more; (2) the impact of SECURE Acts; (3) GST tax and exemption allocations; (4) preserve asset basis and other tax attributes; (5) navigating digital assets in estate planning; and (6) the tax implications of certain trust arrangements and transactions.

It's essential that estate planners identify the impact of these recent developments on current estate plans and make any necessary adjustments to ensure such plans align with client goals while also minimizing taxes.

Listen as our panel discusses significant court cases impacting tax and estate planning, GST rules and allocations, basis consistency rules and trust division to preserve asset basis and other tax attributes, gifts or bequests of appreciated property, and other key issues.

Presented By

Benjamin A. Cohen-Kurzrock
Attorney
Willkie Farr & Gallagher, LLP

Mr. Cohen-Kurzrock is a corporate and securities associate in the San Diego office.

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Laurelle M. Gutierrez
Partner
McDermott Will & Emery, LLP

Ms. Gutierrez has a diverse practice representing high net worth individuals and their families with respect to all aspects of gift, estate and generation-skipping wealth transfer tax planning, as well as trust and estate administration. She has extensive experience in the design and implementation of sophisticated inter-generational wealth transfer planning strategies to minimize the impact of estate, gift and generation-skipping transfer taxes. 

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Credit Information

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


  • Live Online


    On Demand

Date + Time

  • event

    Wednesday, April 30, 2025

  • schedule

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

  1. Recent trends in trust, estate, and gift taxation
  2. GST transfer tax and allocation of exemption
  3. Portability election
  4. Trusts; preserving asset basis and other tax attributes
  5. Cryptocurrency and digital assets in estates
  6. Recent cases and other developments

The panel will explore these and other critical issues:

  • Recent trends in gift and estate tax planning and issues to consider for 2025
  • GST transfer tax rules and exemption
  • Portability elections and pitfalls to avoid
  • Navigating digital assets in trust and estate planning
  • Using trusts to preserve asset basis
  • Overview of recent cases and their impact on trusts and estate planning