Jerry Hesch's Guide to What You Must Know Regardless of Whether You Attend the 2019 Notre Dame Institute
Professor Jerry Hesch is well positioned as an author, speaker and practitioner to stay well-informed on a myriad of tax topics and techniques for his greatest passion—creating a two-day income tax and estate planning learning experience. Jerry agreed to provide an informative 60-minute Webinar in advance of the 45th Annual Notre Dame Tax & Estate Planning Institute. Jerry will analyze a selection of issues and techniques some of the speakers will cover in more depth. This Webinar will provide solid information and advice even for those who do not attend the Institute. The materials available for those who attend this Webinar can be used as a separate resource and should be of great value to tax and estate planning professionals and their clients. The topics covered in this Webinar include:
- Why split-dollar loans to an irrevocable trust to pay life insurance premiums are for “full and adequate consideration” so that Section 2036(a)(2) and 2038 cannot apply.
- Extending or continuation of income deferral for stretch IRAs bequeath to a spouse or a child.
- Income tax traps when transferring encumbered real estate to a soon to be ex-spouse.
- Drafting family FLP and LLC agreements where the interests are transferred to irrevocable trusts in order to avoid estate tax exposure.
- Using a charitable remainder trust to defer the reporting of the gain realized upon the immediate sale of marketable securities for cash.
- Using trusts created by a parent that a child can use for their own estate planning and income tax deferral planning.
- After the QPRT term expired, returning the appreciated residence to a parent for inclusion in the estate for step-up in basis at death without increasing estate taxes.
An extra topic that will be covered during the 2020 Notre Dame Institute will be:
- When maximizing the charitable income tax deduction for the creation of a lifetime CRT, why the charitable income tax deduction is greater for an unitrust than for an annuity trust, using Number Cruncher as an easy to understand communication tool.
For more information about the September 26 and 27, 2019 Notre Dame Institute, use
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