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Course Details

Course Information
  • smart_display Format

    On-Demand

  • signal_cellular_alt Difficulty Level

    Intermediate

  • work Practice Area

    Estate Planning

Date & Time
  • event Date

    Wednesday, April 30, 2025

  • schedule Time

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

  • timer Program Length

    90 minutes

Credit Information

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

$297.00
CLE
ALL

This CLE/CPE webinar will provide estate planners guidance on recent developments and key issues in trust, estate, and gift taxation and their impact on estate planning strategies. The panel will discuss significant court cases impacting tax and estate planning, SECURE Acts 1.0 and 2.0, the generation-skipping transfer (GST) tax and allocation of GST exemption, the use of SLATs, basis consistency rules and trust division to preserve asset basis and other tax attributes, private foundation self-dealing transactions, gifts or bequests of appreciated property, and other key issues.

Faculty

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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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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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.

Outline

  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

Benefits

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