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Lifetime Transfers: Installment Sales To Grantor Trusts, GRATS, And More — 1.75 LA General Credits/Estate Planning & Tax

This 1.75-hour February 25, 2010 presentation by Louis A. Mezzullo, Esquire, a partner in the the Rancho Santa Fe, CA office of the Luce Forward law firm, provides a practical explanation of the most useful lifetime techniques to save federal transfer taxes.

Major topics include:

Installment Sales To Grantor Trusts

• introduction

• grantor trusts

• sale to a grantor trust

• tax consequences

• using formulas to define transfers

• potential IRS challenges

Alternatives To Installment Sales

• preferred equity interests

• GRATs (grantor retained annuity trusts)

• SCINs (self canceling installment notes)

• private annuities

• financed net gifts

FORMS: Fully editable Zeroed-Out (Walton) GRAT (Grantor Retained Annuity Trust) prepared by Mr. Siegel is available on www.NLFforms.com for $79.

BOOKS FOR LAWYERS: Over 40 useful books on important legal issues facing attorneys are now available for immediate download at www.NLFforms.com. (Reading books without also listening to or viewing a recorded seminar earns NO CLE credits.)

If you need credits in multiple states you MUST click here before placing your order for important information.

Price: $37.00
: (required)
Course approved for these credits (and Expiration Dates When Applicable):
If you need credits in multiple states you MUST click here
before placing your order for important information.

AK — 1.75 General Credits
AZ — 1.75 General Credits
CA — 1.75 General Credits
CO — 2 General Credits, Course ID 717690, Expires 2013-12-31
DE — 1.8 General Credits, Expires 2/25/2012
FL — 2 General Credits, Course #21842, Exp Date 4/23/13
GA — 1.8 General Credits, Expires 12/31/12
IL — 1.75 General Credits, Expires 2013-07-26
IN — 1.8 General Credits, Expires 2013-07-31
KY — 1.75 General Credits, expires 6/30/13
LA — 1.75 General Credits/Estate Planning & Tax Law Specialization, Expires 2013-08-31
MO — 2 General Credits
MT — 1.75 General Credits
NJ — 2.1 General Credits
NM — 1.8 General Credits, taped 2/25/10
NY — 2 Professional Practice Credits (attorneys seeking NY credit must ALWAYS place their orders from the New York page)
NC — 1.75 General Credits, Expires 2012-12-31
OH — 1.75 General Credits, Expires 2012-12-31
PA — 1.5 General Credits
TN — 1.75 General Credits, Expires 2013-07-31
TX — 1.75 General Credits, Expires 6/30/2013
UT — 1.5 General Credit, Expires 12/31/12
VA — 2 General Credits, Expires 10/31/12
WA — 1.75 General Credits — Activity ID #253802
WV — 2.1 General Credits
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Live support is available Monday-Friday, 9-4 Eastern Time. Our FAQs may address your question.
Call (302) 656-4757
 
 

Offline Study Alternative


Many states also permit CLE credits to be earned by study of email delivery, audio CD, and flash drive courses. For these offline study options and to Share and Save go to www.NLFcle.com.
 
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