Jul

    Virtual 2020 May Tax Meeting: Estate & Gift Taxes

    1 PM EDT

    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.

    Select your state to learn more about the credit details and status of CLE application. Credit is not available for states not listed.

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      07/08/2023

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      07/08/2023

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      07/08/2022

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      3.00 credit hours

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      07/08/2023

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      07/08/2023

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      3.50 credit hours

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      12/30/2022

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      07/08/2023

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      07/08/2023

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    • General

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      Approved

      3.00 credit hours

      Available until:

      07/08/2023

    3.00 total credit hours including

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      07/08/2023

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      07/08/2023

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      07/08/2023

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      07/08/2022

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    • General

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      3.00 credit hours

      Available until:

      07/08/2023

    3.60 total credit hours including

    • General

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      Applied for

      3.60 credit hours

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      07/08/2023

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      07/08/2023

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      07/08/2023

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    • General

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      07/08/2022

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    • General

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      Available for credit

      3.00 credit hours

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      07/08/2023

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    • General

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      Approved

      3.50 credit hours

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      07/08/2023

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      Applied for

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      07/08/2023

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      07/08/2023

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      Applied for

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      07/08/2023

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    • General

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      Approved

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      07/08/2022

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    • General

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      Applied for

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      07/08/2023

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    • General

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      Approved

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      07/08/2023

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    • General

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      Approved

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      07/08/2023

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      10/30/2020

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      07/08/2025

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      07/08/2023

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    • General

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      Approved

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      07/08/2021

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      07/08/2023

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    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

    MCLE Information

    The ABA will seek 3.0 CLE credit hours in 60-minute-hour states, and 3.6 CLE credit hours in 50-minute states. Credit hours are estimated and are subject to each state’s approval and credit rounding rules.

    CPE Information

    The American Bar Association is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors for Group Live programs (live in-person). State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Due to the COVID-19 crisis, many State boards of accountancy are providing flexibility in the instructional delivery method and allowing for Group Live approved providers to issue credits for Group Live Internet Based vended programs. Kansas does not allow for this flexibility, and waiver requests are pending with Iowa, New York, and North Dakota. All other State boards of accountancy have noted their flexibility. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www. learningmarket.org. Recommended CPE Credits and Fields of Study: Program attendees can earn up to 3.0 CPE credits in Tax. There are no prerequisites.

    Event Details

    Format

    Web

    Date

    Jul 09, 2020

    2020-07-09T13:00:00-04:00 2020-07-09T16:00:00-04:00 Virtual 2020 May Tax Meeting: Estate & Gift Taxes

    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.

    Sponsors

    Section of Taxation

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