Advanced Planning With Trusts

Friday, January 14 Code: CA0849 2.0 CPE Credits

Overview

Advanced techniques related to income, gift and estate tax planning using trusts, focused on the use of irrevocable trusts. Discuss how to create irrevocable trusts without losing control over the assets placed into the trust, while retaining the ability to unwind the trust. Drafting irrevocable trusts that are defective for income and transfer tax purposes. The use of irrevocable trusts for state income tax planning (DING and NING trusts), federal estate tax planning (focusing on IDGTs), asset protection (domestic and offshore trusts), qualifying for government benefits, international estate planning and pre-immigration tax planning.