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Estate Planning Update and Using Section 1202 to Stack Gifts


Gateway 2023: Annual Golden Gate University Tax Expert Update
Cost Free
Presentation Length 1.0 hour

Recorded DateFebruary 3, 2023
CPE:Not available
(archived webinars do not offer CPE credits)
Subject AreaTaxes
Course LevelBasic
Course Description

It is vitally important to stay on top of the latest estate planning updates and developments, especially in light of the evolving political landscape. This program will review the impact of recent legislation, case law, IRS guidance, and Treasury regulations related to trust, estate, and charitable planning.

This presentation also will cover the basics of qualified small business stock (QSBS) under Section 1202; show you how founders can “stack” multiple capital gain exclusions among family members; address how non-grantor trusts can be the ultimate tool for QSBS planning to protect family members and minimize state income taxes; and discuss the challenges in non-grantor trust drafting compared to the more commonly used irrevocable grantor trusts.
Learning Objectives:

  • Identify the impact of recent legislation, case law, IRS guidance, and Treasury regulations on trust, estate, and charitable planning

  • Determine the most tax-efficient ways to help clients align their own wealth planning needs and philanthropic desires with planning strategies and opportunities

  • List the tax benefits of qualified small business stock under Section 1202 and how to multiply those benefits using non-grantor trusts

CPE and CE will be issued by For CLE credit consideration, contact Each state has different requirements for CLE and the participant should verify with their state bar association that this format meets those requirements.

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Justin Miller

Evercore Wealth Management, LLC
Partner and the National Director of Wealth Planning
(415) 288-3012

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Justin Miller is a Partner and the National Director of Wealth Planning at Evercore Wealth Management, counseling advisors and clients on complex taxation, trusts and estates, charitable planning, and family governance issues. He additionally serves as a Senior Wealth and Fiduciary Advisor at the San Francisco office of Evercore Wealth Management and Evercore Trust Company.
Prior to joining Evercore in 2021, Justin was a national wealth strategist for 10 years at BNY Mellon. He previously was a managing director at Wells Fargo and began his career as a tax attorney at Sidley Austin.

About Our Sponsor

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Golden Gate University is a private, non-profit university in San Francisco, California. Founded in 1901, GGU specializes in educating professionals through its schools of law, business, taxation, and accounting.