Join Mike Jones in his exclusive LISI webinar on Friday, January 4th where he reviews a number of the significant and recent transfer tax developments impacting estate planning and administration. Mike’s webinar will review a broad range of topics, including the following: 

• 2017 Tax Cuts and Jobs Act: Why Not Do Nothing?  
   
  
• IRC §§ 61, 101(a), 2036, 2038, 2703, 2042: Proceeds of Life Insurance Contracts Payable By Reason Of Death;     
    
• Estate of Richard F. Cahill v Comm’r., TC Memo 2018-48 (Jun. 18, 2018)     
   
• IRC § 664: Charitable Remainder Trusts
  
  
• IRC § 2001: Imposition of Estate Tax   
    
• Estate Tax Account Transcripts Available Online     
     
• IRC § 2036: Transfers with Retained Life Estate        

• Property Held in Grantor Retained Annuity Trust Includible in Gross Taxable Estate: Badgley v. US, CA-1, No. 17-cv-00877-HSG (May 17, 2018)

• IRC § § 7430: Awarding of Costs and Certain Fees        

• Defendants’ Attorney Fees and Expert Witness Costs Awarded:  U.S v. Mary Carol S. Johnson, et al, D.C Utah, No.2:11-cv-00087 (Jan. 8, 2018)  

• 2018 Inflation Adjustments: Rev. Proc. 2017-58, 2017-45 I.R.B. 489 (11/6/17); Rev. Proc. 2018-18, 2018-10 I.R.B. 392  (3/5/18) 

• Private Letter Rulings:  

• PLR 201801011 (Jan. 5. 2018): IRS Grants Extension to Make Estate Distribution Election

• PLR 201807001 (Feb. 16, 2018): Trust Reformation to Preserve Grantor Trust Status

• PLR 201814004 (Apr. 6 2018): IRS Allows Extension of Special Use Valuation Election for Farmland  

• PLR 201815012 (Apr. 13, 2018): Extension of Time to Allocate GST Exemption Granted      

• PLR 201817002 (Jan. 5, 2018): Generation-Skipping Transfer Tax Pre-Enactment Exemption Not Defeated By Co-Trustee Appointment    

• PLR 201817003 (Jan. 5, 2018): Generation-Skipping Transfer Tax Pre-Enactment Exemption Not Defeated By Co-Trustee Appointment 

• PLR 201817005 (Apr. 27, 2018): Time to Allocate Generation-Skipping Transfer Tax Exemptions Extended  

• PLRs 201817012, 201817013, 201817014, 201817016 (Apr. 27, 2018): Generation-Skipping Transfer Tax Exemption Preserved for Trust Modifications  

• PLR 201818005, (May 4, 2018): Generation-Skipping Transfer Tax Pre-Effective Date Exemption Preserved Following Trust Modifications    

• PLR 201820007 (May 18, 2018); PLR 201820008 (May 18, 2018): Generation-Skipping Transfer Pre-Effective Date Tax Exemption Preserved Following Trust Modifications     

• PLR 201820010 (May 18, 2018): Extension of Time Granted for Estate To Make Alternate Valuation Election.   

• PLR 201826006 (June 29, 2018): Late Election Out of Automatic Allocation of Generation-Skipping Transfer Tax Granted 

• IRC § 2601 Generation-Skipping Transfer Tax: Private Letter Rulings 

There will be no CE for this webinar


For those who have a conflict with the date/time, The session will be recorded. Simply register and you will have unlimited access to the recording.

Although they are scheduled for a particular time and date - once purchased - they can be viewed at ANY TIME!.