Virtual 2020 May Tax Meeting: Estate & Gift Taxes [CC]

    Virtual 2020 May Tax Meeting: Estate & Gift Taxes [CC]
    CLE 180 min

    Virtual 2020 May Tax Meeting: Estate & Gift Taxes [CC]

    Three-hours of programming presenting a series of panels including: current developments, changing a charitable organization's status, qualified severances and integrating estate planning and borrowing. See below for panel details.

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      07/08/2023

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    Closed Captioned.

    1:00 PM - 1:45 PM
    Current Developments. This panel will review developments in federal estate, gift and generation-skipping transfer tax laws since January 2020.

    Panelists:
    Megan M. Curran, Miany LLC, Seattle, WA
    Ashley B. Sawyer, Loeb and Loeb LLP, Washington, DC

    1:45 PM - 2:30 PM
    Changing a Leopard's Spots: How to Change a Charitable Organization's Status. Clients establish Charitable Organizations for all kinds of reasons. A client may wish to create and fund a family-run private foundation to facilitate grants to public charities. It could be that a private foundation funded by a few select individuals is established to operate its own programs. Or, it may be that a public charity is created to accomplish tax-exempt purposes and to receive support from the general public. Over time, however, circumstances may occur which lead our clients to consider changing a Charitable Organization's status or which require a change to its status. When this occurs, both internal and external steps must be taken to properly effectuate the status change. The purposes of this talk are to: Identify and discuss the various types of Charitable Organizations; Evaluate reasons why a Charitable Organization may wish or need to change its status; Identify steps that should be taken when a Charitable Organization changes its status; and Examine what constitutes a termination of a Charitable Organization and evaluate the necessary steps to effectuate a termination without imposition of termination tax under § 507(c) of the Code.

    Panelist:
    Jordan Ware, Winstead PC, Austin, TX

    2:30 PM - 3:15 PM
    Qualified Severances - New GSTT Solutions in an Old Wineskin. Although the qualified severance concept has been around for nearly two decades, in today’s federal wealth transfer tax environment it may offer a powerful solution in planning for trusts with mixed inclusion ratios. This presentation will examine situations where a qualified severance may be appropriate and other practical considerations in severing a trust for generation-skipping transfer tax purpose, including the trust instrument, funding, reporting and planning for real property and business interests held in trust.

    Panelist:
    Brian P. Tsu, Higgs, Fletcher & Mack, San Diego, CA

    3:15 PM - 4:00 PM
    Integrating Estate Planning and Borrowing. This panel will explore topics such as the economics behind substituting cash to lock in a winning-GRAT or save a failed-GRAT and how even if you don’t have cash, borrowing money from a bank, "Graegin" loans and general lending strategies in estate planning.

    Panelists:
    Alvina H. Lo, Wilmington Trust, New York, NY
    Leslie A. Moss, Oram & Moss, Rockville, MD

    Product Details

    Panelists

    Alvina H Lo, Ashley Blair Sawyer, Brian Tsu, Jordan Morris Ware, Leslie A A Moss, Megan Curran

    Sponsors

    Section of Taxation

    Product Code

    TX2006MAYW10OLC

    Duration

    180

    Publication Date

    7/9/2020 12:00:00 AM

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