Get an Update on the Current Status of Step-Up Planning
The current White House Administration and legislators are intent on doing away with step-up planning. What are the proposals being considered, what are the likely outcomes, and what can you do to prepare? This practical guide will give you all the information to stay up to date. Register today!
Determine what to do with current trusts that focus on maximizing step-up.
Make the best use of LLCs and determine how gifts of fractional interests will play out.
Keep impeccable tax records to audit-proof your planning efforts.
Get experienced practitioners' insights into the short-term and longer-term outlook of the practice.
Federal Tax Update: Rates, Exemptions, Proposed Legislation
What to do With Trusts That Maximize Step-Up in Basis
LLCs and the Step-Up in Basis: Gifts of Fractional Interests
Second Step-Up in Estates Under Federal Estate Tax Exemption
Tax Reporting Rules and Requirements
Planning and Administration in the Event the Step-Up is Nixed and What can be Done Now
Neither the Connecticut Judicial Branch nor the Commission on Minimum Continuing Legal Education approve or accredit CLE providers or activities. It is the opinion of NBI, Inc. that this activity qualifies for up to 3.0 self-study hours toward your annual CLE requirement in Connecticut, including 0.0 self-study hour(s) of ethics/professionalism.
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 Wealth Counsel 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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