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Estate Planning
Estates, Gifts And Trusts: A Potpourri Of Hot Topics — 3.25 California 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.

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
ME — 3.35 General Credits, Expires 10/26/2011
MO — 4 General Credits
MT — 3.25 General Credits
NJ — 4 General Credits
NM — 3.3 General Credits, taped 10/26/09
NV — 3 General Credits, Course # NLFJ09-vd, Expires for NV Credit on 10/26/11
NY — 4 Professional Practice Credits (attorneys seeking NY credit must ALWAYS place their orders from the New York page)
OR — 3.25 General Credits), Expires for OR Credit on 10/26/12
PA — 3 General Credits
TN — 3.33 General Credits, Expires 7/31/2012
TX — 3.25 General Credits, Expires 6/30/2012
VT — 3.25 General Credits, Expires for VT Credit on 10/26/11
WA — 3.25 General Credits — Activity ID #242971
WV — 4 General Credits
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