Lighten Your Clients' Tax Burdens with the Latest Techniques and Approaches
Recent tax regulatory efforts have changed the way tax basis is used with trusts and LLCs. Old techniques can now do more harm than good. This focused legal course will give you the latest information and tools you'll need to give your clients prudent estate planning advice. Register today!
Clarify step-up basis rules and resulting planning techniques.
Effectively handle gifts of fractional interests.
Find out how to maximize the step-up basis during and after the life of the grantor.
Learn how to make the best use of the second step-up.
Leverage powers of appointment to handle carryover basis.
Federal Tax Rates and Exemptions
Trusts that Maximize Step-Up in Basis
LLCs and the Step-Up in Basis: Gifts of Fractional Interests
Modifying Existing Trusts to Take Advantage of the Tax Basis Rules
Second Step-Up in Estates Under Federal Estate Tax Exemption
NEAL B. JANNOL is a sole practitioner in Los Angeles at the Law Office of Neal B. Jannol. He has been an attorney for more than 20 years and concentrates his practice on sophisticated estate and tax planning for individual clients, the representation of individual and corporate fiduciaries, and the administration of estates and trusts. Mr. Jannol's experience includes drafting revocable and irrevocable trusts, business succession planning, premarital planning, charitable gift planning, and all aspects of estate administration and probate procedures. He is a member of the State Bar of California. Mr. Jannol earned his B.A. degree, magna cum laude, from the University of California at Los Angeles and his J.D. degree from the University of California at Berkeley, Boalt Hall School of Law.
ROGER J. McCLURE is a practicing attorney with Washington Wealth Counsellors® PC, and has more than 35 years of experience. He maintains a business, estate and charitable planning law practice based in Virginia. He has conducted civil and criminal trials in local courts, represented creditors in bankruptcy proceedings, and litigated antitrust and trade regulation cases involving the largest corporations in America in federal regulatory proceedings. Mr. McClure served 10 years in the Virginia legislature (House of Delegates), and is past president of the Northern Virginia Estate Planning Council and the Northern Virginia Apartment Association. He has published books and articles in ABA publications. Through WealthCounsel and his professional associations, he works with professionals in every state to assist their clients in solving problems and enhancing planning. Mr. McClure holds an undergraduate degree in international studies; a master's degree in political science from Northwestern University; and his J.D. degree, with honors, from the Ohio State University Law School.
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