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Sophisticated Estate Planning Techniques--2002

This year’s program features presentations on a number of tax and non-tax subjects that have acquired particular importance in recent months. These include: • split-dollar insurance, twice in two years the subject of a major IRS notice, with proposed regulations likely to be out by the date of the course; • an update on employee benefits, as to which final distribution regulations are also likely by the time of the course; • private unitrusts, which are assuming increasing importance as total return principles gain credence in the trust investment world and as more and more states pass the Uniform Prudent Investor Act, the third Uniform Principal and Income Act, and unitrust legislation; • perpetual trusts, from both a drafting and philosophical perspective; and • 529 plans, the newest opportunity to save for education and also perhaps a great deal more. The program also features discussions of private foundations and alternative vehicles such as the donor advised fund; long-term care planning for the elderly; and privilege in tax litigation, a subject about which estate planners, especially those who are not litigators, should know more than most of us do.

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Coursebook Papers:

Income Tax Planning for the Elderly (0 pp) $29.00

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Section 529 Plans: Opportunities and Uncertainties (0 pp) $29.00

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Changing the Account Owner of a Plan or IRA to the Surviving Spouse (0 pp) $29.00

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Preserving the “Designated Beneficiary” if a Trust Is Named as Beneficiary of a Qualified Plan or IRA (0 pp) $29.00

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Split-Dollar Life Insurance Under the Proposed Regulations (39 pp) $29.00

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Privileges in the Estate Planning Context (0 pp) $29.00

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Private Foundations and Private Foundation Substitutes (0 pp) $29.00

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Gift Planning in the Post-EGTRRA World (0 pp) $29.00

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Perpetual Trusts: Panacea or Problem? (0 pp) $29.00

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