Estate and Gift Tax Planning, accredited CLE course presented with ACTEC
Estate and Gift Tax Planning Opportunities for 2014 and Beyond
  • The American College of Trust and Estate Counsel
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


The American Taxpayer Relief Act of 2012 (ATRA) provided a “new normal” of transfer tax certainty, large indexed transfer tax exemptions, unification of estate and gift tax exclusion amounts, and portability. While fewer taxpayers will be subject to estate and gift taxes, those who do incur liability face a higher estate tax rate.


In this CLE program on estate and gift tax planning in 2014, Fellows of The American College of Trust and Estate Counsel conduct a lively and informative discussion of how ATRA has affected estate and gift tax planning for 2014 and beyond, including a focus on the useful estate and gift tax planning opportunities that have arisen post-ATRA!

Back to Top

What You Will Learn

Discussion will include the following topics:

effect of legislative proposals on planning

addressing the huge impact of high indexed exclusions on estate planning practices

assessing the impact of large gifts over the last several years

planning strategies to deal with “portability” complexities

administering trusts under pressure of high rate brackets and the new 3.8% tax on undistributed net investment income

strategies for providing flexibility to plan for basis adjustments in light of increased (and indexed) estate exemptions

tax planning implications of Windsor (and related IRS guidance) for same-sex couples

growing use of decanting and status of IRS guidance

IRS guidance and pending Tax Court case (Davidson) regarding self-canceling installment notes

“net, net gifts” – Is a gift offset allowed for the donee’s assumption of the donor’s potential added estate tax liability under section 2035(b)?

GRAT planning, including estate inclusion for GRAT when donor died during trust term (Trombetta)

Questions submitted during the program will be answered live by the faculty. In addition, all registrants will receive a set of downloadable course materials and free access to the archived online program.

Back to Top

Who Should Attend

This accredited continuing legal education program from ALI CLE is designed for attorneys who practice trust and estate law, estate planning, as well as financial planners and accountants.

Back to Top


Steven R. Akers, Bessemer Trust Company NA, Dallas (Moderator)

Susan T. Bart, Sidley Austin LLP, Chicago

Charles A. Redd, Stinson Morrison Hecker LLP, St. Louis

Back to Top

Program Schedule

All Times Eastern Daylight

12:30 p.m. Program Begins.

Faculty members discuss the “new normal” for opportunities in estate and gift tax planning as a result of the American Taxpayer Relief Act of 2012.

2:00 p.m. Program Ends.

Total 60-minute hours of instruction: 1.5; Total 50-minute hours 1.8

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

Level of Instruction: Intermediate

Click Here for MCLE Credit Information

Back to Top

Here's what registrants have said about this course:

Great program - very current topics, very helpful.

Steve Akers is outstanding.

One of the most helpful presentations on the new law yet.

Outline was excellent, and Steve Akers' giving relevant page numbers (for reference) was very helpful.

Really enjoyed this course - moderator Steve Akers did a great job of keeping on agenda and pointing out corresponding outline materials when a topic was raised in discussion.

All three presenters were simply outstanding and I enjoyed their interplay asking each other’s views.

Steve Akers is reliably excellent.

Very timely and informative. Relevant to my practice.

Great outline. Very strong program.

Steve Akers was terrific.

The program was excellent and it is very useful to be able to participate via the computer.


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 9:30 am to 11:00 am

Alaska 8:30 am to 10:00 am

Hawaii 7:30 am to 9:00 am

Back to Top



Course Details

Real-Time Customer Service