Lifetime Gifting In Estate Planning: Leveraging QTIP Trusts, QPRTs, SLATs
|Date / Time:
Individuals often desire to gift assets to family members and close associates during their own lifetimes as well as through wills. However, an effective gifting plan requires specific due diligence, particularly given the shift in focus from estate tax to income tax. As such, counsel must be prepared to effectively implement tools such as trusts to accommodate clients’ goals, while reducing the overall tax burden.
One of the most exciting aspects of gift planning that works well within a dynamic environment is the spousal lifetime access trust which allows for clients to “undo” a completed gift. Counsel must carefully draft trusts to ensure they achieve the intended benefits.
Lifetime QTIP trusts are also beneficial given their ability to resolve issues with married couples whose respective estates are significantly unbalanced. QPRTs also continue to be an integral part of a client’s gifting plan. These trusts not only provide for tax-advantaged transfers of wealth, but also provide asset protection for real property.
Listen as our experienced panel provides guidance on structuring trusts for gift planning to include lifetime QTIP trusts, QPRTs and SLATs. The panelists will integrate a discussion of techniques for maximizing tax efficiency such as post-gift asset exchanges.
- Gift planning goals in a high exemption environment
- Gift planning trusts
- Income tax efficiency
- Post-gift asset exchanges
The panel will review these and other key issues:
- What types of trusts should be implemented in a current gifting regime? What drafting techniques should be considered?
- What are the drafting techniques for a spousal lifetime access trust that will ensure flexibility?
- What considerations should be made when maximizing tax advantages of a gift plan?
After completing this course, you will be able to select the optimal type of trust—QTIP, QPRT and SLAT—for your client under the current high exemption taxation of gifting regime, appropriate drafting tips and techniques to ensure flexibility in an SLAT, and the key considerations for maximizing the tax advantages of a client’s gift plan.
This program has been approved for 2.0 CPE hours through Strafford Publications. CPE Credit is available only for the LIVE webcast. Recorded versions do not qualify for credit.
Strafford 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 credit.
To obtain CPE credit, attendees must participate in the live event, return an Official Record of Attendance to Strafford affirming their participation (including the CPE code announced during the program), and pay a processing fee of $35 per person.
Strafford will mail a certificate of credit within approximately 2 weeks of receiving an attendee's completed Official Record of Attendance—provided all required conditions have been satisfied.
Handout materials and the phone number for live presentations are made available to you 1 day prior to the event via email from the presenter. Copies of the presentations are included with recorded versions.
If you order a recorded version of the webinar, CD's will be mailed out approximately 10 days after the live event. Shipping is included in the price of recorded versions.
Cannot Attend The Live Presentation?
This presentation is also available in a recorded format, in CD version, as shown in the pricing options below.
|About Webcasts / Audio Conferences / Podcasts:|
Webcasts, audio conferences, and podcasts are presentations that you
attend via the Internet, phone, or mobile device at a specified date and time for "live" versions, or at your convenience for "recorded" and "On-Demand" versions.
versions are interactive, meaning that participants can ask questions in real time, plus are a very cost-effective form of training because 1) you receive fast, convenient learning without
any out-of-office time; 2) you can invite as many colleagues as you'd like to listen in on a single phone line; 3) you incur no travel expenses; and 4) you and your colleagues are back
at work immediately after the session ends!
And though with recorded versions you do lose the ability to ask questions, you gain the ability to hear the presentation numerous
times and to share it with others in your office.
Handout materials and the phone number for live presentations are made available to you prior to the event via email from the
presenter and from the "MyAccount" link on the menu bar. Copies of the presentations are included with recorded versions.
|Licenses / Designations / Educational Credits:||CPE|
All US States: 1.5
All US States: 1.5
|About The Provider:
||Strafford Publications, Inc. 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 credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN, 37219-2417 or by visiting their website.
Strafford webinars and teleconferences offer an excellent opportunity to train your entire staff—with no lost travel time or expenses. They are extremely cost-effective—allowing an unlimited number of people at your location to listen from a single line at no additional charge.
Each live seminar features presentations by a panel of nationally recognized authorities, followed by an interactive Q&A session. Presentation materials can be viewed online or printed out. Audio can be accessed via the web or a telephone.
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