This course will review the most recent cases and rulings that apply to the estate, gift and generation-skipping tax. Discussion will also cover the new tax bill and its impact on estate, gift and generation-skipping tax – including a discussion of planning techniques that make the most sense in light of the changes to the tax law. In addition, a review of the Lenders Management case and its impact on the ability to deduct investment advisory fees will be considered.
Understand new cases and rulings in the estate, gift and generation-skipping tax law.
Understand the new tax bill and how it impacts planning in the estate, gift and generation-skipping tax areas.
Understand how Lenders Management (in the right case with the right set of facts) might provide a way to deduct investment advisory fees where the new tax bill generally eliminates that deduction.
Andrew M. Katzenstein is a partner at Proskauer Rose LLP, practicing out of the Los Angeles office. Andy’s practice involves estate, gift, and generation-skipping tax planning, income tax of trust planning, charitable tax and administrative matters, probate and post-death administration of living trust matters, and fiduciary litigation.
He graduated from the University of Michigan in 1979 with high honors, and received his J.D. from the University of Michigan Law School in 1982 with distinction. In 1990, Andy received his LL.M in Taxation from the University of San Diego School of Law.
Andy currently teaches Estate and Gift Tax at USC Law School, and taught Estate and Gift Tax previously for 18 years at UCLA School of Law. He has also taught at the University of San Diego and Golden Gate University LL.M programs.
Andy is a member of the California and New York State Bars and the American College of Trust and Estate Counsel. He can be reached at email@example.com or 310-284-4553.
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