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Pennsylvania lawyers can
to 4 of the required 12 annual CLE credits by distance learning,
(online CLE, podcasts, or call-in CLE). Distance learning credits can
NOT be carried forward into your next compliance period.
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Trusts are the mainstay of sophisticated estate planning, but we do not always fully appreciate the income tax consequences of our planning techniques. Grantor Trusts, in particular, present significant tax planning opportunities and challenges. Understanding how Pennsylvania law treats these trusts is essential in order to avoid making mistakes. In addition, Pennsylvania practitioners who work with trusts should be aware of certain fiduciary income tax traps in other states.
If you are either a tax practitioner or an estate planning/probate practitioner, this is a program you will not want to miss! Our expert panel will discuss a number of tough topics related to grantor trusts and fiduciary income tax planning, including:
Revocable and Irrevocable Grantor Trusts
Taxation of Irrevocable Grantor Trusts under Federal and Pennsylvania Law
Crummey Powers, 5 x 5 Powers and Other Powers under Section 678
Separate Share Rules
Installment Sales to Intentionally Defective Grantor Trusts
Section 675: Administrative Powers Which Can Cause a Trust to be a Grantor Trust
Special Issues Surrounding Ownership of Pass-through Entities
2.0 Total CLE credits (No Ethics)
Christina G. Alt, Esq., Nachmias Morris & Alt, PC , Riverton, NJ
Justin H. Brown, Esq., Flaster/Greenberg, P.C., Cherry Hill, NJ