It is vitally important to stay on top of the latest estate planning updates and developments, especially in light of the evolving political landscape. This program will review the impact of recent legislation, case law, IRS guidance, and Treasury regulations related to trust, estate, and charitable planning.

This presentation also will cover the basics of qualified small business stock (QSBS) under Section 1202; show you how founders can “stack” multiple capital gain exclusions among family members; address how non-grantor trusts can be the ultimate tool for QSBS planning to protect family members and minimize state income taxes; and discuss the challenges in non-grantor trust drafting compared to the more commonly used irrevocable grantor trusts.
 
Learning Objectives:

• Identify the impact of recent legislation, case law, IRS guidance, and Treasury regulations on trust, estate, and charitable planning


• Determine the most tax-efficient ways to help clients align their own wealth planning needs and philanthropic desires with planning strategies and opportunities


• List the tax benefits of qualified small business stock under Section 1202 and how to multiply those benefits using non-grantor trusts