Seminar B: The Basis Adjustment Toolkit: Shift, Manage, and (Consistently) Report Basis
Income tax planning is critical to today’s estate planning clients, and that frequently means basis management. From pillar to “POAST,” this session will explore the spectrum of comprehensive techniques designed to manage basis. Strategies explained by this expert panel will include the marital estate trust (to get step up at the first spouse’s death), substituting assets from grantor trusts and disregarded entities, financial analysis to determine how much an asset needs to appreciate for the estate tax savings to offset loss of step up, everything you need to know about the use of community property states, what consequence to basis is triggered when gift tax is paid, POAST Trusts, and more.
Speakers: David A. Handler, Chicago, IL Lester Bernard Law, Naples, FL Paul S. Lee, New York, NY
ACTEC 2019 Annual Meeting March 22, 2019 La Quinta, CA
