Basis Step-Up Strategies in Light of Portability and Tax Law Changes Registration Includes INSTANT DELIVERY of “Structuring Ownership of Privately-Owned Businesses: Tax and Estate Planning Implications,” a 2500+ page PDF
Watch Now! |
|---|
In his exclusive LISI Webinar, Steve Gorin will review a variety of basis step-up strategies, including tools to allow couples in common law states to get community property benefits, modifying irrevocable trusts to make them includible in the primary beneficiary’s, or selling assets from an irrevocable trust (income tax-free) to the grantor (the reverse of a sale to an irrevocable grantor trust).
Registration includes INSTANT DELIVERY of not only slides but a complete copy of “Structuring Ownership of Privately-Owned Businesses: Tax and Estate Planning Implications,” a 2500+ page PDF that includes at least 65 pages relevant to this webinar. Registrants may choose to receive quarterly the most recent version of the PDF
Materials include details on drafting a power of appointment for basis step-up that avoids basis step-down and avoids estate tax (to the extent possible), with an oral discussion of risks of using such a formula. Steve will also discuss how portability plays into basis step-up planning and how those with small, medium and large estates may benefit.
Steve will cover the following topics and more in his 90-minute, content packed webinar:
- QTIP Trusts & the §2519 Trap
- Partnership Basis Shifting Opportunities & Partnership Basis Adjustments
- Basis Step-Up for Property Held Outside an Entity: Moving Liabilities Outside of an Entity to Maximize Deductions for Estate Tax Purposes
- Avoiding a Basis Step-Down
- Effect of Chapter 14 on Basis Step-Up
- Taxable Termination vs. General Power of Appointment vs. Delaware Tax Trap
- General powers of appointment and Estate of Kurz v. Commissioner
- Depreciable Real Estate in an S Corporation & sales to third parties
- Leveraged Transaction and the Preferred Partnership strategy
- Real estate equity strips
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!.
If you are not a LISI member please use the Buy Now Button below to pay the non-member price of $149*. *plus applicable sales tax (if any)
After you pay you will be sent a link with the registration information. Your webinar registration is designed for one individual user and groups up to 5 individuals. Sharing beyond this is not permitted. If you are interested in group access to our webinar content, please send an email to lisiwebinars@gmail.com
If you have any questions, please contact webinaradmin@leimbergservices.com
NOTE: To pay using a credit card, use the botton labeled
"Pay with Debit or Credit Card"
after clicking the Buy Now button below.
If you are a LISI member, please login below to receive the member price of $129* for this webinar. *plus applicable sales tax (if any)
Steve is a nationally recognized practitioner in the areas of estate planning and the structuring of privately held businesses. Lawyers, accountants and business owners regularly look to Steve for fresh, highly knowledgeable insights into the best possible tax and estate planning approaches to their transactions.
Steve crafts estate plans for individuals, keeping in mind their financial security and desire to save income and estate tax. In his work for businesses, Steve helps owners plan for the eventual sale (to co-owners, employees, or third parties)or transfer (to family members), and provides a legal framework for an orderly transition while strategically saving income, transfer, and FICA taxes.
Drawing on his background as an accountant — and his still-current CPA license and Chartered Global Management Accountant credential — Steve structures businesses to achieve business objectives and save income or estate tax. He has helped fledgling businesses organize, thriving businesses restructure to save hundreds of thousands of dollars of income tax when planning a transition to the next ownership group, and mature multi-million or billion-dollar businesses plan tax-saving transfers to the next generation.
Over the course of his 30-year career, Steve has amassed a deep knowledge of nearly every aspect of tax strategy for privately held businesses and freely shares that knowledge with others in the field. His quarterly newsletter, Business Succession Solutions," is considered essential reading for hundreds of CPAs and attorneys, who describe it as "a fantastic contribution to the field." Steve also maintains a blog, Business Succession Solutions, intended to help business owners — and those who advise or support them — consider smart tax strategies.
Steve is a highly visible member of the ABA's Real Property, Trust & Estate Law Section and the American College of Trust & Estate Counsel, which regularly directs its members to Steve's quarterly newsletter. He has represented both groups in comments to the IRS, the U.S. Treasury, and tax lawmakers.
Steve crafts estate plans for individuals, keeping in mind their financial security and desire to save income and estate tax. In his work for businesses, Steve helps owners plan for the eventual sale (to co-owners, employees, or third parties)or transfer (to family members), and provides a legal framework for an orderly transition while strategically saving income, transfer, and FICA taxes.
Drawing on his background as an accountant — and his still-current CPA license and Chartered Global Management Accountant credential — Steve structures businesses to achieve business objectives and save income or estate tax. He has helped fledgling businesses organize, thriving businesses restructure to save hundreds of thousands of dollars of income tax when planning a transition to the next ownership group, and mature multi-million or billion-dollar businesses plan tax-saving transfers to the next generation.
Over the course of his 30-year career, Steve has amassed a deep knowledge of nearly every aspect of tax strategy for privately held businesses and freely shares that knowledge with others in the field. His quarterly newsletter, Business Succession Solutions," is considered essential reading for hundreds of CPAs and attorneys, who describe it as "a fantastic contribution to the field." Steve also maintains a blog, Business Succession Solutions, intended to help business owners — and those who advise or support them — consider smart tax strategies.
Steve is a highly visible member of the ABA's Real Property, Trust & Estate Law Section and the American College of Trust & Estate Counsel, which regularly directs its members to Steve's quarterly newsletter. He has represented both groups in comments to the IRS, the U.S. Treasury, and tax lawmakers.
Bob Keebler
March 3, 2021 3:00 PM ET - 4:30 PM ET ET
THE TAX ASPECTS OF DECANTING AND REFORMING TRUSTS
More Info
|
|
|
Bob Keebler and Christopher Hoyt
March 3, 2021 1:00 PM ET - 2:30 PM ET
The SECURE ACT and the Charitable Remainder Trust - A Deep Dive - A Special Re-Broadcast
More Info
Bob Keebler
March 4, 2021 11:00 AM ET - 12:30 PM ET
The Nitty-Gritty Details of Income Tax Basis - A Special Re-Broadcast
More Info
Paul Hood
March 04, 2021 1:00PM ET - 2:30PM ET
Part 3 of Paul Hood's Six-Part Series on the Federal Transfer Tax System: Estate Tax Deductions
More Info
Eli Akhavan
March 05, 2021 1:00PM ET - 2:30PM ET
Structuring Foreign Ownership of US Residential Real Estate - Pitfalls and Solutions
More Info
|
|
Michael Geeraerts Jim Magner
March 05, 2021 11:00AM ET - 12:30PM ET
Alternative Life Insurance Ownership Structures if Congress Takes a Swing at ILITs Using New Code Section 2901
More Info
Bob Keebler
March 9, 2021 3:00 PM ET - 4:30 PM ET ET
THE TAX ASPECTS OF DECANTING AND REFORMING TRUSTS
More Info
|
|
Alan Gassman and Brandon Ketron
March 10, 2021 1:00PM ET - 2:30PM ET ET
PPP and Employee Retention Credit (ERC) Update - What's New and What's Still to Come!
More Info
Linas Sudzius
March 11, 2021 3:00PM ET - 4:30PM ET ET
How to Handle an Unexpected Form 1099-R Received from a Life Insurance Company/Financial Institution: Reconciling with all the Tax Partners
More Info
Paul Hood
March 11, 2021 1:00PM ET - 2:30PM ET ET
Part 4 of Paul Hood's Six-Part Series on the Federal Transfer Tax System: Estate Tax Credits; Estate Tax Reimbursement & Apportionment Provisions, Gift Tax Introduction & Overview of Generation-Skipping Transfer Tax
More Info
Linas Sudzius
March 18, 2021 3:00PM ET - 4:30PM ET ET
Private Letter Ruling 202031008 Opens Multiple Annuity Planning Opportunities
More Info
Paul Hood
March 18, 2021 1:00PM ET - 2:30PM ET ET
Part 5 of Paul Hood's Six-Part Series on the Federal Transfer Tax System: Selected Gift Tax Topics; Overview of Generation-Skipping Transfer Tax
More Info
Paul Hood
March 19, 2021 1:00PM ET - 2:30PM ET ET
Out of the Hood: Analysis With An Attitude©: Overview of Estate Planning From 30,000 Feet
More Info
|
|
Michael Liebeskind Bryan Bloom
March 19, 2021 3:00PM ET - 4:30PM ET ET
Private Placement Life Insurance (PPLI) and Private Placement Annuities (PPA) - A Major Tax Planning Opportunity for HNW Clients in 2021
More Info
Eric Green
March 25, 2021 1:00PM ET - 2:30PM ET ET
The Biggest Mistakes Made During Tax Season that Trigger IRS Enforcement!
More Info
Paul Hood
March 25, 2021 1:00PM ET - 2:30PM ET ET
Part 6 of Paul Hood's Six-Part Series on the Federal Transfer Tax System: Valuation: General Principles
More Info
Mark Merric
March 26, 2021 3:00PM ET - 4:30PM ET ET
Understanding Tax Provisions in An LLC Operating Agreement - Formation Concepts Part 2: Capital Accounts Compared to Stock
More Info
Paul Hood
April 01, 2021 1:00PM ET - 2:30PM ET ET
Family Business Succession Planning-It’s a Contact Sport!!!
More Info
Steve Oshins
April 02, 2021 1:00PM ET - 2:30PM ET ET
The Spousal Lifetime Access Trust: A Gifting and Creditor Protection Technique, What Advisors Need To Know for 2021
More Info