Jan
11
2:00pm 2:00pm

51st Annual Heckerling Institute on Estate Planning

Richard will lead a special session entitled: Extraordinary, Efficient, Elegant, Evolutionary: The Annual Taxable Gifts Approach and Testamentary CLAT Remainder.  This presentation proposes that wealth be transferred to family during lifetime using the Annual Taxable Gifts Approach to entirely eliminate estate taxes.  The panel will also review the merits of combining this approach with a zeroed-out Testamentary CLAT to both eliminate estate taxes and endow the family's foundation.  Through a quantitative analysis, the astonishing results will be revealed.

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Dec
15
1:00pm 1:00pm

Webinar - ABA Real Property Trust & Estate Law

President-elect Trump and the House Republican Leadership have proposed significant changes to the income and transfer tax systems.  The proposals are similar in many ways. With Republican control of both the White House and Congress starting on January 20th and the possibility of being able to pass tax changes without needing 60 votes in the Senate, the prospects for some type of tax changes in 2017 are good.  Richard will co-present Trump Tax Proposals and their Effect on Planning, discussing the ramifications of these changes.

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Oct
4
1:00pm 1:00pm

ABA RPTE Webinar

Richard will serve as a panelist of a Webinar addressing the subject of Lifetime QTIPs.  His talk will focus on how Lifetime QTIPs can be used in lieu of portability, and on utilizing them for asset protection purposes.

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May
12
3:15pm 3:15pm

ABA RPTE Spring Symposia

Richard will be a speaker on the panel addressing taxation of trusts after divorce at the ABA Spring Symposia in Boston, Massachusetts.  This presentation will discuss the taxation of trusts after separation or divorce, including grantor trust status, section 682, uncertainty regarding the taxation of capital gains, as well as some international trust planning considerations.

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May
11
9:30am 9:30am

ALI CLE Estate Planning Program

Richard will be a featured speaker at the all day ALI CLE Estate Planning Conference in Philadelphia, Pennsylvania.  His presentation, entitled Creative Estate Planning Strategies for Using Lifetime QTIPs in Lieu of Portability, will include specific uses of lifetime QTIPs that improve estate and income tax results compared to relying on portability. 

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Apr
28
8:00am 8:00am

Washington, D.C. Estate Planning Council

Richard will reprise his presentation, Lifetime QTIPs - Why They Should be Ubiquitous in Estate Planning, from the 50th Heckerling Institute on Estate Planning, where he explained that lifetime QTIPs are increasingly the strategy of choice for exclusion use, but these versatile trusts also facilitate minority interest valuation savings, asset protection, gift tax valuation protection, sales to defective "grantor" trusts, and more.  He will provide creative ideas for specific uses of lifetime QTIPs and practical implementation guidance.  Richard will also explore the asset protection uses of Lifetime QTIPs and post-divorce income tax implications that must be considered when establishing a lifetime QTIP.  This breakfast will be hosted by Greenberg Traurig in Tysons Corner, Virginia.

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Apr
18
3:00pm 3:00pm

Abbot Downing In-House Seminar

Richard will reprise his presentation, Lifetime QTIPs - Why They Should be Ubiquitous in Estate Planning, from the 50th Heckerling Institute on Estate Planning, where he explained that lifetime QTIPs are increasingly the strategy of choice for exclusion use, but these versatile trusts also facilitate minority interest valuation savings, asset protection, gift tax valuation protection, sales to defective "grantor" trusts, and more.  He will provide creative ideas for specific uses of lifetime QTIPs and practical implementation guidance.  Richard will also explore the asset protection uses of Lifetime QTIPs and post-divorce income tax implications that must be considered when establishing a lifetime QTIP.

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Jan
14
2:00pm 2:00pm

Heckerling Institute on Estate Planning

Richard will be a panelist of a special session on Lifetime QTIPS - Tax and Asset Protection Strategies and Post-Divorce Concerns at the 50th Annual Heckerling Institute on Estate Planning in Orlando, Florida.  The panel will explore tax and asset protection uses of Lifetime QTIPs, analyze income tax and marital law consequences of divorce and compare Lifetime QTIPs to other estate planning alternatives.

 

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Jan
14
11:45am11:45am

Heckerling Institute on Estate Planning

Richard will deliver a main stage presentation and workshop on Lifetime QTIPs at the 50th Annual Heckerling Institute on Estate Planning in Orlando, Florida.  Lifetime QTIPs are increasingly the strategy of choice for exclusion use, but these versatile trusts also facilitate minority interest valuation savings, asset protection, gift tax valuation protection, sales to defective "grantor" trusts, and more.  This session will provide ideas for specific uses of lifetime QTIPs and practical implementation guidance.

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Jun
29
1:00pm 1:00pm

ALI-CLE Webinar

Richard will participate in an ALI-CLE webinar program, discussing estate planning in a world with portability.  With portability's permanence now established, this program will challenge existing by-pass trust planning solutions and explore how better estate and income tax results (even for the uber wealthy) can be attained with portability.  The program will include a discussion of the benefits and risks of using portability in second marriages and blended families.

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