Howard Zaritsky’s 2017 Year In Review: An Estate Planner’s Perspective

This webinar will discuss some of the most important tax developments of 2017 in the area of estate planning. Topics covered will include the Tax Cut and Jobs Act of 2017, cases and rulings involving portability of the applicable exclusion amount, developments in the estate taxation of family limited partnerships, and other important changes in the law. 

Advisors who have been working overtime to digest all of the important developments in 2017 need to watch this webinar, as Howard’s webinar will put everything into perspective. Topics he will cover include the following:
 

• The potential for a “clawback” of the applicable exclusion amount clients might have used during their lifetimes
   

• How the tax bill modified the rules for gifts to charities
   

• How the Kiddie tax rules were replaced
   

• How the new rules for reporting sales of life insurance work, including important changes to the transfer for value rule and the calculation of the basis of life insurance policies
   

• How recent court cases have impacted the treatment of conservation easements
   

• How recent decisions have impacted the charitable deduction and substantiation
   

• Recent developments impacting portability
   

• Court cases impacting FLPs, the 3-year rule in Section 2035 and the application of 2036 to GRATs
   

• The impact of the withdrawal of the Section 2704 regulations