The Mathematics of Estate Planning

In this eCLE series, our panelists will demonstrate how best to evaluate a number of highly effective estate tax planning strategies in the context of sample client scenarios.

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Estate planning has always involved trade-offs - income tax versus estate tax savings, retained access versus wealth transfer, etc. But never before have the stakes been higher as clients consider making sizeable gifts prior to the 2026 sunset of the current applicable exclusion amount. To select an approach that best fits a client's goals and circumstances, practitioners may want to "run the numbers" not only on a strategy's estate tax savings but also its potential impact on a client's liquidity needs and overall financial picture.

In Part 1 of this eCLE, panelists will cover how best to evaluate the risks and rewards associated with:

Large gifts made in light of the looming 2026 sunset
The continuing "burn" of grantor trust status and the impact of toggling such status on and off
Sales to grantor trusts with and without self-cancelling installment notes and in the context of changing interest rates

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.

Speakers

Alan Gassman, David J Slenn, Jennifer B Goode

Product Code

RP2404TME1OLC

Duration

Publication Date

3/28/2024 12:00:00 AM

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The Mathematics of Estate Planning - Part One

The Mathematics of Estate Planning - Part One

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