Defined Value Clauses: Drafting & Avoiding Red Flags - Audio Webcast
March 2020
Tuesday, March 10, 2020
Defined Value Clauses: Drafting & Avoiding Red Flags
Topics to be covered:
- Types of clauses – formula allocation by subsequent agreement, final value for gift taxes, or price adjustment
- Use in marital deduction and credit shelter trusts, and GST Tax allocations
- Spotting red flags that may trigger IRS scrutiny
- Case law and regulatory developments
- Special considerations in “de-coupled” states
Faculty: Missia H. Vaselaney, Taft Stettinius & Hollister, LLP, Cleveland, OH and Michael Sneeringer, Porter Wright Morris & Arthur, LLP, Naples, FL
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 Trust and Estate Section Member | $49.00 |
| CLEACCESSPASS | $0.00 |
- General Credits: 1.00
- Ethics Credits:
- EDI Credits:
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