The Latest Updates to Tax Rules and Planning Techniques
This practical legal update will get you up to speed on the year's developments in trusts and estates tax laws so you can make prudent decisions and offer your clients the best advice. Let our experienced faculty guide you through ongoing legislative developments, key rulings and changing IRS procedures, so you can enhance your tax planning strategies and ensure compliant returns - order today!
- Understand the latest changes in federal tax laws and regulations affecting trusts, estates, and individuals.
- Gain summaries of the most important IRS guidance and enforcement initiatives.
- Analyze how 199A deduction works.
- Adopt new planning approaches with the TCJA sunset provisions in mind.
1:00 PM - 2:30 PM Eastern Standard Time
Presenter: Patti S. Spencer
- TCJA Update: Unpacking Its Many Practical Implications
- Current Federal Tax Rates and Exemptions - Individuals, Estates, and Trusts
- Changes Affecting Charitable Giving
- Costs and Expenses Disallowed
- Miscellaneous Itemized Deductions Changes Wreaking Havoc
- Excess Business Loss Limitation in Practice
- Opportunity Zones
- Other Changes Affecting Businesses and Trusts
- New 199A Deduction Guidance (for Single and Multiple Businesses)
- New and Reinvented Planning Approaches That Keep the 2026 Sunset in Mind
- New Planning Approaches
- The Status of "Zeroed-Out" Estate Planning Techniques
- Planning for the Residence
- Effect of TCJA on Formula Provisions
- Provisions Directing Alternative Dispositions
- Clayton QTIPs
- Power of Appointment Provisions
- Basis Considerations in Making Gifts and Other Estate Planning Activities
- Installment Sales to Irrevocable Grantor Trusts
- Nongrantor Trusts
- IRS Tax Forms and Procedures Updates and Recent Guidance
- Looking Ahead
- The Administration's Revenue Proposals
- Treasury-IRS Priority Guidance Plan
- Federal and State Court Rulings to Keep an Eye on
- Other Trends You Need to Know
The essential update is for attorneys. Accountants, tax professionals, wealth managers, trust administrators/officers and paralegals will also benefit.