Learn more about how the Tax Cuts & Jobs Act will affect your estate planning practice. Originally presented as part of the 62nd Annual Estate Planning Short Course, available in its entirety as P9004-19U.
Credits: 1 General, 0 Diversity/Inclusion PR, 0 MH/SA PR, 0 Other PR
Estate Planning with the Increased Federal Exemption (Formulas; Basis; and Use of Federal, State and GST Exemptions) and Building in Flexibility to Maximize Basis Step Up
Learn more about how the Tax Cuts & Jobs Act will affect your estate planning practice. Topics discussed will include: estate planning with the increased federal exemption (and possible sunset); changes you should make to your planning and documents (formulas, basis, use of federal, state and GST exemptions); building in flexibility to maximize basis step up; using powers of appointment to cause inclusion; and gifting.
David A. Handler, Kirkland & Ellis LLP, Chicago