Publications | Book
An Estate Planner's Guide to Buy-Sell Agreements for the Closely Held Business, Fourth Edition
This program will explain the theory of the SLAT, discuss the drawbacks in greater detail, and discuss a new state-law driven technique in which the donor spouse can receive an interest in the SLAT after the donor spouse's interest ends, and the potential estate tax ramifications of such a provision.
1.50 total credit hours including
General
Status:
Approved
1.50 credit hours
Available until:
02/26/2027
1.50 total credit hours including
General
Status:
Available for credit
1.50 credit hours
Available until:
02/26/2027
1.50 total credit hours including
General
Status:
Available for credit
1.50 credit hours
Available until:
02/26/2029
1.50 total credit hours including
General
Status:
Approved
1.50 credit hours
Available until:
02/26/2025
1.50 total credit hours including
Substantive Law
Status:
Available for credit
1.50 credit hours
Available until:
02/26/2027
1.50 total credit hours including
General
Status:
Approved
1.50 credit hours
Available until:
02/26/2027
2.00 total credit hours including
General
Status:
Approved
2.00 credit hours
Available until:
12/31/2026
1.50 total credit hours including
General
Status:
Available for credit
1.50 credit hours
Available until:
02/26/2027
1.50 total credit hours including
General
Status:
Approved
1.50 credit hours
Available until:
02/26/2025
2.00 total credit hours including
General
Status:
Self apply
2.00 credit hours
Available until:
08/26/2025
1.50 total credit hours including
General
Status:
Applied for
1.50 credit hours
Available until:
02/26/2027
1.50 total credit hours including
General
Status:
Approved
1.50 credit hours
Available until:
12/31/2024
1.50 total credit hours including
General
Status:
Approved
1.50 credit hours
Available until:
02/26/2027
1.50 total credit hours including
General
Status:
Approved
1.50 credit hours
Available until:
02/26/2026
1.50 total credit hours including
General
Status:
Self apply
1.50 credit hours
Available until:
02/26/2029
1.50 total credit hours including
General
Status:
Approved
1.50 credit hours
Available until:
02/26/2026
1.50 total credit hours including
General
Status:
Approved
1.50 credit hours
Available until:
12/31/2024
1.50 total credit hours including
General
Status:
Self apply
1.50 credit hours
Available until:
02/26/2029
1.50 total credit hours including
General
Status:
Self apply
1.50 credit hours
Available until:
02/26/2025
1.50 total credit hours including
General
Status:
Applied for upon completion
1.50 credit hours
Available until:
02/26/2026
1.50 total credit hours including
General
Status:
Approved
1.50 credit hours
Available until:
02/26/2026
1.50 total credit hours including
General
Status:
Applied for
1.50 credit hours
Available until:
02/26/2027
1.80 total credit hours including
General
Status:
Available for credit
1.80 credit hours
Available until:
02/26/2029
1.50 total credit hours including
General
Status:
Self apply
1.50 credit hours
Available until:
02/26/2027
1.50 total credit hours including
General
Status:
Self apply
1.50 credit hours
Available until:
02/26/2026
1.50 total credit hours including
General
Status:
Approved
1.50 credit hours
Available until:
12/31/2027
1.50 total credit hours including
General
Status:
Available for credit
1.50 credit hours
Available until:
02/26/2027
1.80 total credit hours including
General
Status:
Reciprocity
1.80 credit hours
Available until:
02/26/2027
1.50 total credit hours including
General
Status:
Approved
1.50 credit hours
Available until:
02/26/2029
1.50 total credit hours including
Areas of Professional Practice
Status:
Approved
1.50 credit hours
Available until:
02/26/2027
1.50 total credit hours including
General
Status:
Applied for upon completion
1.50 credit hours
Available until:
02/28/2025
1.50 total credit hours including
General
Status:
Approved
1.50 credit hours
Available until:
02/26/2027
1.50 total credit hours including
General
Status:
Approved
1.50 credit hours
Available until:
02/26/2027
1.50 total credit hours including
General
Status:
Approved
1.50 credit hours
Available until:
12/31/2024
2.00 total credit hours including
General
Status:
Approved
2.00 credit hours
Available until:
02/26/2027
1.50 total credit hours including
Substantive
Status:
Available for credit
1.50 credit hours
Available until:
02/26/2027
1.50 total credit hours including
General
Status:
Self apply
1.50 credit hours
Available until:
02/26/2027
1.50 total credit hours including
General
Status:
Approved
1.50 credit hours
Available until:
02/26/2026
1.50 total credit hours including
General
Status:
Approved
1.50 credit hours
Available until:
02/26/2026
1.50 total credit hours including
General
Status:
Available for credit
1.50 credit hours
Available until:
02/26/2027
1.50 total credit hours including
General
Status:
Self apply
1.50 credit hours
Available until:
02/26/2027
1.50 total credit hours including
General
Status:
Approved
1.50 credit hours
Available until:
12/31/2024
1.50 total credit hours including
General
Status:
Approved
1.50 credit hours
Available until:
02/26/2025
1.50 total credit hours including
General
Status:
Approved
1.50 credit hours
Available until:
01/31/2025
1.50 total credit hours including
General
Status:
Self apply
1.50 credit hours
Available until:
02/26/2027
1.50 total credit hours including
General
Status:
Approved
1.50 credit hours
Available until:
02/26/2027
1.80 total credit hours including
General
Status:
Approved
1.80 credit hours
Available until:
02/26/2027
1.50 total credit hours including
Law & Legal Procedure
Status:
Approved
1.50 credit hours
Available until:
02/26/2029
1.80 total credit hours including
General
Status:
Approved
1.80 credit hours
Available until:
02/26/2027
1.50 total credit hours including
General
Status:
Approved
1.50 credit hours
Available until:
02/26/2025
1.50 total credit hours including
General
Status:
Self apply
1.50 credit hours
Available until:
02/26/2027
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With 2026 approaching, clients are interested in ways to utilize their estate and gift tax exemptions but not necessarily in sacrificing access to funds. While the most popular technique is the SLAT, problems may arise upon the death or divorce involving the donor spouse in that the donor spouse's technical access to the funds is lost.
The ABA will seek 1.5 hours of CLE credit in 60-minute states, and 1.8 hours of CLE credit for this program in 50-minute states. Credit hours are estimated and are subject to each state's approval and credit rounding rules. Please visit www.americanbar.org/mcle for general information on CLE at the ABA.
RP2402TBEOLC
90
2/27/2024 12:00:00 AM
Publications | Book
An Estate Planner's Guide to Buy-Sell Agreements for the Closely Held Business, Fourth Edition
Publications | Book
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