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Current Tax Legislation And Estate Planning Practices

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The document summarizes current estate tax legislation and planning practices. It discusses the gift tax, estate tax, and generation-skipping transfer tax. It then provides details on current tax exemption amounts and rates, pending legislation that could decrease estate tax rates and increase exemptions, and recommended estate planning techniques like gifting, grantor retained annuity trusts (GRATs), and discounts for minority interests.

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“ Current Tax Legislation and Estate Planning Practices” San Diego Paralegal Association Daniel K. Printz, Esq. June 3, 2009
Applicable Taxes ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
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Famous Last Words ,[object Object],[object Object]
Generation–Skipping Transfer Tax ,[object Object],[object Object],[object Object]
Tonight’s Topics ,[object Object],[object Object],[object Object],[object Object]
Current Law ,[object Object],[object Object]
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S.AMDT. 873 TO S.CON.RES. 13 ,[object Object]
Determining the Estate Tax ,[object Object],[object Object],[object Object],[object Object]
Famous Last Words ,[object Object],[object Object]
H.R. 205 ,[object Object],[object Object],[object Object],[object Object]
H.R. 205, Repeal Unlikely ,[object Object],[object Object]
Now is the time to strike! ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Recommended Actions ,[object Object],[object Object],[object Object],[object Object]
Gifting ,[object Object],[object Object],[object Object],[object Object]
Gifting – the Gift Tax ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Gifting - Grantor Retained Annuity Trusts ,[object Object],[object Object],[object Object]
Gifting - GRATs may be limited! ,[object Object],[object Object]
Selling ,[object Object],[object Object]
Minority Interests ,[object Object],[object Object],[object Object],[object Object]
Minority Interests - H.R. 436 ,[object Object],[object Object]
Minority Interests - H.R. 436 ,[object Object],[object Object]
Famous Last Words ,[object Object],[object Object]
Our Old Standby Trusts Still Work ,[object Object],[object Object],[object Object],[object Object]
The A-B-C Trust ,[object Object],[object Object],[object Object]
ABC – the Marital “C” subtrust ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
A-B-C Diagram
Famous Last Words ,[object Object],[object Object]
If AB & ABC work, why go beyond the basics? ,[object Object],[object Object],[object Object],[object Object]
Difficulties Educating Clients: Being Selfless ,[object Object],[object Object],[object Object],[object Object]
Difficulties Educating Clients: Uncomfortable Choices ,[object Object],[object Object],[object Object],[object Object]
Working with CPAs ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Don’t forget Non-tax goals! ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Famous Last Words ,[object Object],[object Object]

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