C… Read more
College savings accounts under Section 529 have grown up over the past 25 years, with numerous changes to the law. They are wildly popular and very accessible to our clients. But the tax laws are complicated, many questions remain unanswered and there are still no final regulations in sight. Learn what’s now permitted under Section 529 and how to avoid some of the pitfalls.
Susan T. Bart is a partner in the Private Clients, Trusts & Estates Group of the Chicago office of Schiff Hardin LLP. She is a Fellow of The American College of Trust and Estate Counsel (ACTEC) and Chair of ACTEC’s Estate and Gift Tax Committee. Susan is recognized in Band 1, Chambers Private Wealth Law.
Wednesday, June 9, 2021 at 3:00pm - 4:00pm ET - Tax-Smart Charitable Giving, Especially with Retirement AssetsSource: The Robert G. Alexander Webinar Series
P… Read more
Program details coming soon.
Christopher Hoyt is a Professor of Law at the University of Missouri (Kansas City) School of Law where he teaches courses in the area of federal income taxation, charitable organizations and retirement plans.
Previously, he was with the law firm of Spencer, Fane, Britt & Browne in Kansas City, Missouri. He received an undergraduate degree in economics from Northwestern University and he received dual law and accounting degrees from the University of Wisconsin.
Professor Hoyt is the Vice- Chair of the RPTE Charitable Group and he serves on the editorial board of Trusts and Estates magazine. He is an ACTEC fellow and has been designated by his peers as a "Best Lawyer". He was elected to the Estate Planning Hall of Fame by the National Association of Estate Planners & Councils.
Wednesday, June 23, 2021 at 3:00pm - 4:00pm ET - 2021 Income Tax Planning Strategies including IRA StrategiesSource: The Robert G. Alexander Webinar Series
D… Read more
Wednesday, July 14, 2021 at 3:00pm - 4:00pm ET - Income Tax Planning for Real Estate Using Estate Planning TechniquesSource: The Robert G. Alexander Webinar Series
D… Read more
Wednesday, August 11, 2021 at 3:00pm - 4:00pm ET - Planning for Business Owners and Trusts in Light of Changing Income Tax RatesSource: The Robert G. Alexander Webinar Series
I… Read more
In this intermediate level presentation, we will explore how changing income tax rates affect planning for business owners and trusts, with a view towards strategic estate planning/administration issues. Topics include:
Compare the overall tax burden when a C corporation distributes none, half, or all of its earnings and how that stacks up against a pass-through entity. Consider how these issues affect planning for distributions and inform estate planning as well as what entities are best for your clients.
If capital gain rates are repealed for high income taxpayers, that will be horrible for trusts that accumulate capital gains. Review practical tools for passing capital gains from trusts to beneficiaries –much more flexibility exists than most people think.
Potential big increases capital gain rates may make portfolio turnover becomes much more expensive. Consider how variable life insurance may reduce that tax burden.
Steve Gorin practiced accounting for his first eight years after law school and continues to make income tax planning an integral part of his estate planning law practice. Over 8,000 tax and estate planning professionals subscribe to his quarterly newsletter so that they can receive the most recent version of “Structuring Ownership of Privately-Owned Businesses: Tax and Estate Planning Implications,” over 2,800 pages of technical materials distributed without charge. Steve enjoys working with planners throughout the country from all professions comprising NAEPC.
Wednesday, September 15, 2021 at 3:00pm - 4:00pm ET - The Impact of Testamentary Documents in a Divorce: a Divorce Attorneys' PerspectiveSource: The Robert G. Alexander Webinar Series
D… Read more
Wednesday, October 13, 2021 at 3:00pm - 4:00pm ET - Social Security Considerations in Estate PlanningSource: The Robert G. Alexander Webinar Series
T… Read more
This session considers integrating Social Security retirement benefits into estate planning. Even with the high net worth client, this benefit is an important planning tool because of tax affects and longevity considerations. We will address issues such as how the system’s underfunding factors into projecting benefits, how to avoid the Social Security tax torpedo, retirement income bridging techniques that help defer and maximize retirement benefits, and coordinating OASDI payments with retirement drawdowns. Practical considerations are also included, such as how to help the client file for the benefit, using the benefit to pay for Medicare, and what to do about Social Security at death.
Steve Parrish is a former practicing attorney and financial planner with over 40 years’ experience in financial services. He serves as Co-Director of the Retirement Income Center at The American College and as an adjunct estate planning professor at Drake University Law School. He is widely published in legal and financial journals, and is an ongoing Forbes contributor.
REGISTER HERE for the individual program.
To purchase the 2021 webinar series, please click HERE.
Wednesday, December 8, 2021 at 3:00pm - 4:00pm ET - Estate Planning for Modern Families: Planning for Diversity and FlexibilitySource: The Robert G. Alexander Webinar Series
A… Read more
As the traditional nuclear family has changed because of evolving social and legal norms as well as scientific and technological developments, estate planning professionals must be prepared both for issue spotting and thoughtful problem solving with regard to issues clients face, how existing trusts are interpreted, and how new estate planning instruments can be drafted for sufficient flexibility. This discussion will touch upon a potpourri of issues to consider, including: Marital Status (single, divorced, unmarried couples and polyamorous relationships); Defining Descendants (stepchildren, adoption, nonmarital children and assisted reproductive technologies); and other forms of Diversity (disability, LGBTQIA+, religious, racial and cultural inclusion) . . . and more!