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2020 Hindsight: A Review of Important Developments in Estate Planning



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Did you miss anything in 2020? Join Paul Hood in his timely LISI Webinar where he looks back at important developments in estate planning of 2020, done in his unique and irreverent style. The developments Paul will review include both tax and non-tax developments, and each selection has a special lesson or reminder that could save your bacon.  Paul will discuss what he thinks will happen with the estate tax in 2021 with the new administration as well as some trends in estate planning to watch. His remarks will include thoughts on the following:
·        Nelson v. Comr., T.C. Memo 2020-81-defined value transfers
·        Grieve v. Comr., T.C. Memo 2020-28 -S corporation valuation for tax purposes allowing tax affecting
·        Moore Est. v. Comr., T.C. Memo 2020-40-Family partnership 2036 case
·        Cavallaro v. Comr., T.C. Memo. 2019-144 (Oct. 24, 2019), on rem’d, from 842 F.3d 16 (1st Cir. 2016), aff’g in part, rev’g in part and rem’g T.C. Memo. 2014-189
·        Badgley v. United States, 957 F.3d 969-Inclusion of GRAT at death during term
·        Wellin v. Wellin430 F. Supp. 3rd 84 (D.S.C. 2019)-family estate plan gone bad case evoking Bleak House
·        In re Sullivan Estate, 463 P. 3rd 1248 (Haw. Ct. App. 2020)-Attorney also acting as appraiser
·        Rev. Rul. 2020-05-new rules for calculating gain on sales of life insurance policies
·        Kroner v. Comr., T.C. Memo. 2020-73-gifts v. taxable income
·        Emanouil v. Comr.T.C. Memo 2020-120-Successful substantial compliance with qualified appraisal rules
·        CCM 2020-06-A CRAT capital gain strategy warning.
·        T.D. 9907, SALT limitation workaround regulations
·        PLR 201943020-Trust to trust transfer by IRA custodian to facilitate charitable beneficiary
·        REG-113295-18-Proposed regulations under IRC Secs. 67(g) and 642(h)-excess deductions from a terminating trust
·        PLR 202022002-sale between two grantor trusts
·        T.D. 9884-Regulations eliminating clawback of applicable exclusion amount
·        Streightoff Estate v. Comr., 954 F. 3rd 713-Valuation discounts for assignee interests
·        PLR 202019015-Late alternate valuation election
·        Bolles Estate v. Comr., T.C. Memo. 2020-71-Loans v. taxable gifts
·        T.D. 9899, Regulations on IRC Secs. 199A and 643(f)
·        T.D. 9889-Qualiifed Opportunity Zone regulations
·        Fairbairn v. Fidelity Investments Charitable Gift FundN.D. Cal. 2020-Donor advised fund case
·        PLR 201933007-Formula CLAT ruling
·        PLRs 202007011 – 202007013-IRS Allows Late Election Out of Automatic (Deemed) Allocation for Gifts to GRATs. (Feb. 14, 2020)
·        Dickinson vComr., T.C. Memo 2020-128-Donation followed by redemption

And much more!!! Catch what you may have missed. Don’t miss this important look back at 2020!!!



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A native of Louisiana (and a double LSU Tiger), Paul Hood obtained his undergraduate and law degrees from Louisiana State University and an LL.M. in taxation from Georgetown University Law Center before settling down to practice tax and estate planning law in the New Orleans area. Paul has taught at the University of New Orleans, Northeastern University, The University of Toledo College of Law and Ohio Northern University Pettit College of Law. The proud father of two Eagle Scouts and LSU Tigers, Paul has authored or co-authored seven books and hundreds of professional articles on estate and tax planning and business valuation.  He was with The University of Toledo Foundation for over four years as Director of Planned Giving, leaving in January 2018. He can be contacted at 

paul@paulhoodservices.com



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