Live Webinar: The Sky is Falling-Estate Planning Prior to the 2026 Sunset
Thursday, June 27, 2024
Does Not Count as Live In-Person Credit
Tags: Estate Planning/Administration; Tax; Big Ticket;
In 2017, the Tax Cuts and Jobs Act temporarily raised the base amount from which the exemption from the federal estate and gift tax (the “Exemption”) is determined from $5 million to $10 million. Accounting for inflation adjustments, the Exemption is $13.61 million in 2024. However, the temporary “bonus” Exemption is scheduled to sunset on December 31, 2025. Therefore, the Exemption in 2026 is currently scheduled to be approximately $7 million. This presentation focuses on techniques that can be utilized by practitioners to help their clients plan for the anticipated decrease in the Exemption and take advantage of the current Exemption before it sunsets.
Topics include:
- Intentionally Defective Grantor Trusts (IDGTs) with a focus on Spousal Lifetime Access Trusts (SLATs)
- Domestic Asset Protection Trusts (DAPTs)
- Annual Gifting Trusts ·Qualified Personal Residence Trusts (QPRTs)
- Grantor Retained Annuity Trusts (GRATs)
Registration Fees
Available Functions
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Sponsors
Need to cancel or transfer your registration? Simply notify us in writing no later than 24 hours prior to the published start time of the seminar at registrar@scbar.org. You will be eligible to receive a full refund, be transferred to the live webinar or archived on-demand version of the same seminar, if available, or to a live or archived seminar of equal or lesser value. If you need to cancel within 24 hours of the start time of a program, you are eligible to take the program in its archived, on-demand format, if available. Neither transfers to the live webinar, nor refunds will be issued for cancellations made within 24 hours of a seminar start time.
