Defined Value Clauses: Drafting & Avoiding Red Flags Out of Stock
Convenient, timely, reliable, and affordable
Quantity
- 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: Michael Sneeringer, Porter Wright Morris & Arthur LLP, Naples, FL and Missia H. Vaselaney, Taft Stettinius & Hollister LLP, Cleveland, OH
Each program will run from 11:00 a.m. to 12:00 p.m. M.T. (60 minutes each).
- CLE Pass Price *FREE! - exclusions may apply
- Standard Price $89.00 USD
- Member Price $59.00 USD
- General Credits 1.00
- Ethics Credits 0.00
- EDI Credits