Content Provider
Blp logo
Middle sage boomer
Handout Materials
Presentation Slides
Additional Materials
Webinar FAQs
Estateplanningpart2 bostonlegacyplanning

ESTATE PLANNING: PAST, PRESENT AND FUTURE OF A-B TRUSTS, PART 2

Cost Free
Presentation Length 1.0 hour

Recorded DateJuly 6, 2018
CPE:Not available
(archived webinars do not offer CPE credits)
Subject AreaTaxes
Course LevelBasic
Course Description

This program will build on the ideas presented in Past, Present and Future of A-B Trusts, Part 1 to introduce cutting edge estate planning techniques to minimize both estate taxes and income taxes.  Attendees should have taken Part 1 or have equivalent knowledge.
 
Learning Objectives  


  • Effect of loss of step up on assets in bypass trust.

  • Uses and tax consequences of powers of appointment.

  • Use of a limited general power of appointment to optimize basis step up on the second death.

  • Use of Clayton provision to facilitate income tax planning.

  • Adverse income tax consequences of non-grantor trusts.

  • Use of a limited general power of appointment to make a beneficiary the grantor of a trust.

  • Impact of the 2017 tax act on A-B trust planning, and related opportunities for CPAs.

  • Why your clients need to have their formula-based trusts reviewed immediately.

PLEASE NOTE: ARCHIVED WEBINARS DO NOT QUALIFY FOR CPE
Not logged
Linkedin
Blp logo

William F. Coyne, Jr., Esq. is an attorney with Boston Legacy Planning LLC in Needham, Massachusetts. Bill’s practice is primarily in the areas of estate planning for individuals and business owners, legacy planning, trust settlement, and avoiding and resolving family disputes. He is a member of the National Network of Estate Planning Attorneys, and has taught at its semi-annual Collegium on topics such as income taxation of trusts, and dispute resolution. For the past several years, Bill has participated in a panel for Massachusetts Continuing Legal Education on the Massachusetts Uniform Trust Code, Trusts and Real Estate.

About Our Presenter

Blp logo

Boston Legacy Planning LLC is a law firm focusing on estate planning, business transition planning, and avoiding and resolving related disputes.  The firm was founded in 2011 by attorney William F. Coyne, Jr.

The firm’s mission is to help clients create estate plans and business transition plans that achieve their life goals for themselves and for their families.  To do this we apply the Bedrock Principles of Legacy Planning to avoid the common reasons why estate plans do not work.