Exciting new series on “Voice, Body and Movement for Lawyers – How to connect with the jury and find Justice Through Dramatic Technique!”
Click here to find out moreEstate planning dramatically changed as a result of the enactment of the American Taxpayer Relief Act of 2012 (“ATRA”). Join Ed Brown and John Garland as they discuss why the focus of planning must now shift to take into account the ancillary, sometimes not-readily-apparent consequences of ATRA. Topics covered include: • estate plans that place greater emphasis on income tax issues, gaining a step-up in basis, taking care of one’s family as opposed to having estate taxes drive the planning strategies, and exploring greater opportunities for more effective asset protection; • the increased significance of state estate and inheritance taxes, changes to marital deduction formulas, gifting strategies, the use of disclaimers, and whether to rely on portability; and • the effects of ATRA on traditional estate planning vehicles such as irrevocable life insurance trusts, intentionally defective irrevocable trusts, and family limited partnerships.
