Planning and Administering Estates and Trusts: Income Tax Consequences You Need to Consider - CLE, Continuing Legal Education - ALI
Planning and Administering Estates and Trusts: The Income Tax Consequences You Need to Consider
  • Cosponsored by The American College of Trust and Estate Counsel (ACTEC)
Register Now!

Available Online: Online CLE | MP3 Audio Files | Coursebook


ACTEC Logo The American College of Trust and Estate Counsel (ACTEC) is a nonprofit association of lawyers established in 1949. Its members are elected to the College by demonstrating the highest level of integrity, commitment to the profession, competence and experience as trust and estate counselors.

Why You Should Attend

When planning and administering estates and trusts, do you know how to avoid income tax traps while maximizing income tax planning opportunities?


In this engaging CLE seminar, experts from The American College of Trust and Estate Counsel will teach you helpful strategies to both minimize unexpected income tax liabilities and secure special income tax planning benefits in the context of related-party transactions, decedents, trust, and estates.

Back to Top

What You Will Learn

Impact of income tax changes on trusts and estates made by the American Taxpayer Relief Act of 2012 (ATRA)

Unexpected income tax consequences arising from lifetime gifts and related-party transactions

Immediate pre-death income tax planning opportunities

Basis and other income tax issues arising at death

Administering trusts and estates to minimize income taxes

State income tax issues impacting trusts and estates

Back to Top

Who Should Attend

Accountants, fiduciary counsel, estate planners, estate and trust administrators, and other attorneys who handle tax matters in the context of estate administration should attend this accredited continuing legal education program from ALI CLE.

Back to Top


Theodore (Ted) B. Atlass, Atlass Professional Corporation, Denver

Mickey R. Davis, Davis & Willms, PLLC, Houston

Back to Top

Program Schedule

All Times Eastern Daylight

12:30 p.m. Program Begins.

Faculty will discuss income tax issues that arise during estate planning and administration.

2:00 p.m. Program Ends.

Total 60-minute hours of instruction: 1.5; Total 50-minute hours 1.8
For more information on CLE credits for a particular jurisdiction, click on the “Mandatory CLE Credit” link in the box titled, “Course Details,” at the top left of this web page.

Suggested Prerequisite: Two to four years’ experience in subject matter

Educational Objective: Acquisition of knowledge and skills to develop proficiency as a practitioner; maintenance of professional competence as a practitioner; provision of information on recent legal developments

Click Here for MCLE Credit Information

Back to Top

Here's what registrants have said about this course:
I 've been practicing for over 41 years with a heavy emphasis in estate planning a probate. I still learned (and sadly re-learned) a great deal during this short session which was clearly the best use of my time for an hour and one-half that I have enjoyed for some time.
The course materials are one of the best I have received from a CLE course. I will use it as reference material in the future.
Superb program. Both speakers were excellent, and materials are exhaustively prepared.
Great, succinct tax summary that I will refer to often and probably listen to again when it is available.
Extremely well done and helpful.
One of the best webcasts in the trust and estate area that I attended.
Very concise and informative presentation on a difficult issue.
This worked well, easy access and informed instructors.
Great program, speakers and materials!

Back to Top


Eastern 12:30 pm to 2:00 pm

Central 11:30 am to 1:00 pm

Mountain 10:30 am to 12:00 pm

Pacific & Arizona 9:30 am to 11:00 am

Alaska 8:30 am to 10:00 am

Hawaii 6:30 am to 8:00 am

Back to Top



Course Details

Real-Time Customer Service