Estate

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The recent change in political leadership has brought great uncertainty with respect to estate tax issues. The Economic Growth and Tax Relief Reconciliation Act, passed by the Bush administration, is scheduled to “sunset” at the end of 2010 unless Congress extends the law. If Congress does not act by the end of this year, the estate tax will disappear and then remerge in 2011 with higher rates and lower exemptions thresholds. There are a number of pending bills, which aim to reconcile some of the confusion surrounding estate tax. These new bills aim to address specific estate tax issues such as: permanent state tax exemptions, max estate taxes, portability provision for spouses, gift tax exemptions and much more.

The Knowledge Group is assembling a team of key thought leaders and regulators to help you anticipate and make sense of what may be on the horizon with respect to estate tax legislation and how it may impact your clients. To learn more about the upcoming legislation, join the Knowledge Group's Upcoming Estate Tax Legislation: What You Need To Know in 2009 LIVE Webcast, where a panel of experts will discuss the latest updates on the estate tax legislation.

Course Level: Intermediate
Prerequisite: None
Method Of Presentation: Group-Based-Internet
Developer: The Knowledge Conference
Recommended CLE/CPE Hours: 1.75 - 2.0
(Please note, your State Bar or Accounting Board will make the final determination with respect to continuing education credit. If you are applying for CLE credit in Texas you must register 20 days before the event date.)
Advance Preparation: Print and review course materials
Course Code: 093920
Course Fee: $199 - $299 (Please click here for details)
NASBA Sponsor Number: 109004

 

Featured Speakers for Understanding Complex Federal Litigation for Attorneys live webcast:


Proposed Agenda (click here to view more)
SEGMENT 1:


Blanche Lark Christerson, Deutsche Bank Private Wealth Management,
Managing Director

- Under 2001 Tax Act, estate tax disappears in 2010, but reappears in 2011 with a lower exemption
  and higher rates
- General desire in Congress to forestall this scenario
- President Obama wants to continue 2009 exemption and rates – Treasury “Greenbook” addresses
  this, along with possible changes to GRATs and valuation discounts
- S. 722 of Sen. Max Baucus offers “permanent” reform to estate tax, as does other proposed
  legislation
- One year-extender of 2009 exemption and rate likely – but then what: real reform or a return to
  a 2001 estate tax?

SEGMENT 2:


Ronni G. Davidowitz, Chair, New York Trusts & Estates Department,
Katten Muchin Rosenman LLP

Planning in an Uncertain Environment

I. State Tax Considerations
    a. effect on decoupled states
    b. stay vigilant to changing state estate & gift tax laws II. Planning Considerations
    a. review of existing plans
        1. Review to avoid unintended consequences; look at tax and economic realities
        2. Revise to take advantage of State QTIP election, where applicable
    b. strategies to cope with uncertain tax laws
        1. gifting
        2. disclaimers
        3. Clayton Trusts

SEGMENT 3:


Beth Shapiro Kaufman, Member,
Caplin & Drysdale


- Non-estate tax provisions that affect high net worth individuals:
    - Expiring provisions
        a. Capital gains rates
        b. Income tax rates
        c. "PEP and Pease" (personal exemption and itemized deduction phaseouts)
        d. Charitable IRA rollover
    - New opportunity: Roth IRA conversion
    - Health care pay fors
        a. Surtax on high income individuals
        b. Increase tax on Medicare premiums for high income individuals
        c. Tax on high-end medical insurance (so-called Cadillac plans)
        d. Limit the value of an itemized deduction to the 28% rate level



Deutsche Bank Private Wealth Management
Blanche Lark Christerson
Managing Director
speaker bio »»

Katten Muchin Rosenman LLP
Ronni G. Davidowitz
Chair, New York Trusts & Estates Department
speaker bio »»

Caplin & Drysdale
Beth Shapiro Kaufman
Member
speaker bio »»

Who Should Attend?

- CPAs and Accounting Firms
- Public companies and Finance departments
- Attorneys and Consultants

Why Attend?

This is a must attend event to anyone interested in understanding the latest updates on Estate Tax Legislation.
- New guidance explained by the most qualified key leaders & experts
- Hear directly from key regulators & thought leaders
- Interact directly with panel during Q&A

Registration Information:                                                                                                                                    


** Discounts Apply for early registration

Disclaimer:
Please note, the event date is firm although it may be subject to change. Please click here for details.

 

 

 

 


Upcoming Estate Tax Legislation: What You Need To Know in 2009
Speaker Firms:







 

The Knowledge Conference is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN, 37219-2417. Website: www.nasba.org


 

We are an approved multi-event sponsor in the state of California. Our provider ID is: 14451. In Texas, Illinois, and Virginia, we submit programs for individual approval in advance. In all other states, once attendance is verified, participants are emailed an official certificate of attendance which they submit to their respective State Bar Associations. Our programs are created with continuing education in mind and are therefore designed to meet the requirements of all State Bar Associations. If you have any questions, please email our CLE coordinator at: info@knowledgecongress.org

Attention New York Attorneys:

This program is approved for CLE credit under New York’s Approved Jurisdiction policy. The Knowledge Group, LLC is an approved sponsor in the state of California, a New York Approved Jurisdiction. This program fulfills the non-traditional format requirement of exceeding 60 minutes in length. Please note only experienced attorneys (more than 2 years) are eligible to receive CLE credit via non-traditional format learning platforms. The Knowledge Group will verify attendance during the webcast via secret words (3 per credit hour) and by auditing attendees log in and log out records. All verification instructions will be provided during the webcast. Once attendance verification requirements have been completed, the attendee will be issued a certificate of attendance be The Knowledge Group for the course with the recommended number of credit hours. The Certificate of Attendance is normally sent via email in 24 hours or less.

To Claim Your CLE Credits:

The attorney should simply include credits earned via Knowledge Group webcasts when computing the total number of CLE credits completed, and keep the Knowledge Group Certificate of Attendance for a period of at least four (4) years in case of audit. An attorney may count towards her/his New York CLE requirement credit earned through the Approved Jurisdiction policy without notifying the CLE Board.

To learn more about New York’s Approved Jurisdiction policy. Please visit: http://www.nycourts.gov/attorneys/cle/approvedjurisdictions.shtml



 
Enrolled Agents Sponsor ID Number: 760

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