Extension and Increase of Basic Exclusion Amount: Including Impact On “Moderately” Wealthy Clients скачать в хорошем качестве

Extension and Increase of Basic Exclusion Amount: Including Impact On “Moderately” Wealthy Clients

Timestamps 00:00 Introduction and session overview 05:30 Non-grantor trusts and income tax planning opportunities 09:45 Adverse party requirements and spousal access planning 17:20 Documenting approvals and administering trusts correctly 25:10 Revisiting irrevocable trusts and basis planning trade-offs 32:00 Trust termination risks and alternatives to unwinding trusts 40:15 Asset protection planning and lessons from recent Delaware cases 47:30 Flexible trust design and beneficiary planning 55:40 Planning for moderate-wealth clients 01:00:45 Portability considerations and recent case reminders 01:05:10 Key takeaways and closing thoughts Estate planning in today’s environment requires more flexibility, careful administration, and thoughtful documentation than ever before. In this wide-ranging webinar, Martin Shenkman and Jonathan Blattmachr explore current planning challenges and practical strategies advisors should be considering as tax rules, client priorities, and planning techniques continue to evolve. Rather than focusing on a single topic, the discussion covers non-grantor trust planning, access and adverse party considerations, basis planning decisions, asset protection lessons from recent cases, portability reminders, and the importance of defensive practice. The speakers emphasize how proper drafting, administration, and documentation can help advisors deliver better outcomes while managing professional risk. This session is designed for attorneys, CPAs, fiduciary professionals, and advisors navigating complex estate, tax, and trust planning decisions.