Description:

For years beginning in 2001, Congress made sweeping changes to the Internal Revenue Code regarding Estate, Gift and Generation-Skipping taxation. Understanding the impact of the new legislation and its uncertainty or certainty in 2012, as the case might be, together with recent case law developments is important to all practitioners in property advising their clients..

Objectives:

To gain an insight and understanding of Estate Planning and Gift Planning issues and techniques given the uncertainty or certainty, in 2012, of Federal Estate, Gift and Generation Skipping taxation and recent cases law developments

Major Topics:

• A total understanding of new legislation
• Estate Tax issues and planning techniques
• Gift Tax issues and planning techniques
• Generation-Skipping issues and planning techniques
• Other tax and non-tax issues and planning techniques
• Step-up in basis issues

Who Should Attend:

CPAs, EAs, attorneys, financial planners, insurance agents, and bankers

Prerequisite:

Basic knowledge of Federal Estate and Gift Taxation

Advanced preparation:

None