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Estates, Gifts And Trusts: A Potpourri Of Hot Topics — 3.25 Alaska General Credits

This 3.3-hour October 26, 2009 presentation by Louis A. Mezzullo, Esquire, a partner in the Rancho Santa Fe, CA, office of the Luce Forward law firm, provides a practical explanation of three "hot" developments in estates, gifts and trusts: ROTH IRAs and Accounts, the just-released IRC Sec. 2053 Final Regulations and seven recently-decided FLP/LLC cases.

Major topics include:

Roth IRAs And Accounts

• why important now: no MAGI limitations beginning in 2010!

• what is a Roth IRA; differences from regular IRA

• contribution and distribution rules

• Roth conversions; recharacterizations; reconversions

• Roth Accounts

• who should make a Roth conversion

IRC Sec. 2053 Final Regulations

• the preamble

• bona fide requirement

• court decrees and settlements

• amounts deductible

• effect of post-death events

• claims against the estate

• examples

Recent Important FLP/LLC Cases

Estate of Miller v. Comm.

Linton v. U.S.

Heckerman v. U.S.

Pierre v. Comm.

Keller v. U.S.

Estate of Murphy v. U.S.

Estate of Malkin v. Comm.

FORMS: For fully-editable downloadable forms in many categories, please go to www.NLFforms.com.

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: $69.00
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 — 3.25 General Credits
AZ — 3.25 General Credits
CA — 3.25 General Credits
CO — 4 General Credits, Expires 12/31/11
FL — 4 General Credits, Course #10580, Expires 6/10/11
IL — 3.25 General Credits
IN — 3.3 General Credits, Expires 7/31/2012
KY — 3.25 General Credits, expires 6/30/12
LA — 3.33 General Credits/Estate Planning & Tax Law Specialization, Expires 8/31/2012
MO — 4 General Credits
MT — 3.25 General Credits
NJ — 4 General Credits
NM — 3.3 General Credits, taped 10/26/09
NY — 4 Professional Practice Credits (attorneys seeking NY credit must ALWAYS place their orders from the New York page)
PA — 3 General Credits
TN — 3.33 General Credits, Expires 7/31/2012
TX — 3.25 General Credits, Expires 6/30/2012
VA — 3.5 General Credits, Expires 10/31/12
WA — 3.25 General Credits — Activity ID #242971
WV — 4 General Credits
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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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