Celesq® Programs

The 2010 Tax Relief Act: A Primer for Estate Planners

Expired
Program Number
2118
Program Date
2011-01-18
CLE Credits
2

All estate practitioners must educate themselves on the changes implemented by the recently enacted 2010 Tax Relief Act (the “Act”), which provides important gift, estate and generation-skipping transfer tax law changes for a period of two years. What will the rules be during this two year period? What will happen after the passage of this two-year period? Whether your practice focuses primarily on estate planning and/or incorporates asset protection planning elements, this program is a must! Join John Garland and Ed Brown, both principals at Engel & Reiman pc in Denver, Colorado, who discuss the Act’s relevant provisions and how they impact both estate planning and asset protection planning. Topics include: • the new $5 million exemption applicable to gift, estate and generation-skipping transfer tax planning; • the new 35% gift, estate, and generation-skipping transfer tax rates that will apply during 2011 and 2012; • the new portability provisions that relate to the estate tax exemption; • the revival of the “step-up” in basis rules; and • how the new tax law impacts the asset protection element of integrated estate planning.

Available in States

  • Arizona
  • California
  • Colorado Eligible
  • Georgia
  • Missouri
  • New Jersey Eligible
  • New York
  • Texas Self Study

Program Categories

  • Asset Protection
  • Estate Planning
  • Regulatory and Administrative Law
  • Taxation Law

PROGRAM CREDITS

  • Areas of Professional Practice : 1 Credit
  • 1 General CLE credit : 1 Credit