EST2321. Advanced Building Blocks of Estate Planning – Strategies to Mitigate, Eliminate, Postpone, or Satisfy the Estate Tax Liability

Wealthy clients under current law along with "middle rich" clients after the proposed sunset of the 2017 Act are likely payers of the federal estate tax. This session will discuss some of the more sophisticated planning techniques to enable clients to address how to confront the anticipated tax liability. Can it be avoided, reduced, or pushed ahead to the next generation? If it must be faced sooner, what can be done to protect essential family assets? How can we help those who have already exhausted their transfer tax exclusions?

Learning Objectives:

• Examine strategies to avoid or reduce the estate tax liability.
• Review techniques allowing deferral of estate tax liability
• Focus on and evaluate specific planning tools (SLATs, IDGTs, GRATs, CLATs, INGs, etc.) to address these issues.