Here are the materials of the morning session from the 29th Annual Tax Forum, co-sponsored by the NHSCPA held on 11-18-11.
Online seminars qualify for Live NHMCLE Credit.
The New Estate and Gift Tax Law
The panelists will discuss the shifting estate planning landscape created by the 2010 tax law while focusing on the $5,000,000 gift, estate and generation skipping transfer tax exemption for 2011 & 2012. Traditional formula clause planning will be compared with disclaimer planning. Also discussed will be portability of the exemption. Of relevance to beneficiaries of 2010 decedents’ estates and trusts, the panelists will discuss the modified carryover basis rules and generation skipping transfers which occurred in 2010.