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Lifetime Gifting In Estate Planning: Leveraging QTIP Trusts, QPRTs, SLATs

Webinar: ID# 1015083
Recorded CD
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About This Course:
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.

Outline
  • Gift planning goals in a high exemption environment
  • Gift planning trusts
    • QTIP
    • QPRT
    • SLAT
  • Income tax efficiency
    • Post-gift asset exchanges
Benefits

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?
Learning Objectives

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.

Credits Available

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.

Processing

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.

Credit Confirmation

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.



Delivery

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.
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Lifetime Gifting In Estate Planning: Leveraging QTIP Trusts, QPRTs, SLATs
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