This CLE delves into estate planning options for retirement benefits given the sweeping implications of the SECURE Act in this area. We will address the tax implications and resulting tax planning available for retirement benefits as well as when trusts are, and are no longer, a useful tool for holding retirement benefits. Finally, the CLE will include discussion of the different types of trusts available to hold retirement benefits and form language necessary or recommended for achieving your client’s goals.
To build and sustain a stronger and exceptional estate, JLAP Executive Director Dr. Angela White-Bazile, Esq. will discuss the importance of mental health awareness, break down generational issues, and tear down the walls of substance abuse, alcoholism, depression, stress, and anxiety.
This presentation is about building healthy and loving relationships. Dr. Bazile is passionate about helping your relationships thrive and believes that your relationship is the greatest legacy you chose to leave for your family and generations thereafter.
Rebecca Hinton will be speaking on administrative and judicial developments in the areas of Federal gift and estate taxation, and charitable giving. The presentation will discuss regulatory and statutory developments in the past year, as well as provide an overview of federal tax decisions that address estate and gift valuation matters, the inclusion of assets within taxable estates, valuation discounts available when gifting, charitable gifting developments, and other matters relevant to estate planners.
A discussion regarding considerations surrounding the transfer of interests in a closely-held entity, including transfers occurring upon the death of a member of the entity and transfers of interests during a member’s lifetime. The presentation will address certain tax-related considerations implicated by these transfers.
3:35 PM - 4:35 PM
Estate Planning Strategies for Individuals with Moderate Wealth including Tax Considerations
This presentation will provide an in-depth discussion of the tax court case Estate of Warne v. Commissioner. The topics covered will include the interplay of valuation discounts and charitable deductions with the estate tax; tax apportionment among legatees; the impact this decision has on funding various types of bequests; implications for the marital deduction and community property; and drafting considerations for estate planning attorneys in light of this case.
3:35 PM - 4:35 PM
Testamentary Planning in Louisiana: Tax & Non-Tax Considerations