All About Basis Planning for Trust and Estate Planners-Audio Webcast
January 2018
All About Basis Planning for Trust and Estate Planners
Access Timely Topics and National Experts with CBA-CLE 1-Hour Audio Webcasts
Program Description:
For most clients, income tax will have a far greater financial impact on a client’s estate than estate or gift taxes. The taxability of client assets depends in large part on the basis the client has in those assets. An asset’s basis depends on how it was acquired – by purchase, gift, or inheritance. Basis can be stepped up (or down) to fair market value or given a carryover basis, all depending on the timing and nature of the transfer. These transfers and the character of the underlying assets provides substantial planning opportunities for clients – and, crucially, cause to revisit existing trust and estate plans based on wider applicability of the estate tax. This program will provide you with a practical guide to income tax basis planning for trust and estate clients.
- Importance of basis planning to many clients as estate tax recedes
- Basis fundamentals for purchased assets v. gifted assets v. inherited assets
- Inter vivos and post-mortem planning opportunities to optimize basis
- Evaluating asset types to determine practical tax and financial consequences of basis planning
- How trust planning can create adverse basis consequences – credit shelter trusts and more
- Revising trust and estate plans to optimize basis planning
Faculty:
Daniel L. Daniels is a partner in the Greenwich, Connecticut office of Wiggin and Dana, LLP, where his practice focuses on representing business owners, corporate executives and other wealthy individuals and their families. A Fellow of the American College of Trust and Estate Counsel, he is listed in “The Best Lawyers in America,” and has been named by “Worth” magazine as one of the Top 100 Lawyers in the United States representing affluent individuals. Mr. Daniels is co-author of a monthly column in “Trusts and Estates” magazine. Mr. Daniels received his A.B., summa cum laude, from Dartmouth College and received his J.D., with honors, from Harvard Law School.
AUDIO WEBCAST INFORMATION:
Course materials are provided in PDF format to all audio webcast participants.
AUDIO-ONLY WEBCASTING IS EASY!
THE MINIMUM SYSTEM REQUIREMENTS:
- Your computer should have a 500 MHz or higher processor and at least 128 mb of RAM
- A connection to the Internet of at least 700 kbps is highly recommended, and most people now have connections at that speed or faster. Check your speed now (or go to http://www.speedtest.net/)
- Course materials are delivered in PDF format. You will need a recent version of Adobe Reader. Free download here: http://get.adobe.com/reader/
- Adobe Flash Player v. 11.X or higher (Free download here: http://get.adobe.com/flashplayer/)
- Tablets and iOS devices will need a web browser and a high speed wi-fi connection.
- You will also need a sound card and speakers, and a current web browser
TIPS FOR A BETTER AUDIO-WEBCAST EXPERIENCE:
http://cle.cobar.org/About/FAQs/TechnicalFAQs.aspx#webcastvod
You will receive a confirmation and instructions to listen to the audio-webcast via email upon registration.
ACCREDITATION INFORMATION:
Each Audio Webcast has been submitted for 1 (or 2) General CLE Credit(s). Courses with an Ethics Component have been submitted for Ethics Credits accordingly.
How to Register:
There are 2 easy ways to register:
1. CALL us! (303) 860-0608, or toll free (888) 860-2531
2. Or REGISTER ONLINE NOW by using the corresponding course links above.
Each program will run from 11:00 a.m. to 12:00 p.m. M.T. (60 minutes each).
Registration Fees
| Non Member | $89.00 |
| CBA Member | $59.00 |
| CBA Real Estate Section Member | $49.00 |
| CLE ELITE Pass Holders | $0.00 |
- General Credits: 1.00
- Ethics Credits: 0.00
- EDI Credits:
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Sponsor Information
Access Timely Topics and National Experts with CBA-CLE 1-Hour Audio Webcasts