ENG2415. Don't Let the Sun Go Down on Me - Planning Ahead of the Scheduled Exemption Decreases (PFP, EST)

Many advisors believe that the current razor thin margins in Congress, paired with the recent acrimony between the political parties, will lead to an expiration of many important taxpayer friendly provisions of the Tax Cuts and Jobs Act on December 31 of next year. The session will address that possibility in the context of certain estate tax planning strategies, while maximizing the client’s permissible retained flexibility and control.

Learning Objectives:

• Determine how a trust can be crafted to maximize the client’s permissible retained flexibility and control.
• Analyze how to best fund a gift so as to maximize the value of the transfer and minimize the risk of an audit.