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Temporary Federal Transfer Tax Repeal: Problems And Opportunities — 1.75 Ohio General Credits

Many estate planners are anxious about how to advise their clients and how to draft documents due to the uncertainty of Federal transfer tax legislation and the current repeal of Federal estate and generation-skipping taxes.

This 1.75-hour March 23, 2010 program by Louis A. Mezzullo, Esquire, a partner in the Rancho Santa Fe offices of the Luce Forward law firm, provides a useful explanation of the effect of repeal on existing documents, planning to take advantage of the current lower gift tax and the temporary repeal of the GST tax, how to deal with the new carryover basis and more.

Major topics include:

• How Did We Get Here?

attempts to repeal or modify

possible future scenarios

• Effect Of Repeal On Existing Documents

wills/trusts using language tied to maximizing credits and/or deductions

state laws tied to the Federal law

state law fixes

• Planning To Take Advantage Of The Lower Tax Rate And Temporary Repeal Of The GST Tax

constitutional issues

planning for testamentary transfers

planning for intestate transfers

• Dealing With Carryover Basis

FORMS: To download 23 CLAUSES FOR 2011 ESTATE TAX ISSUES, please go to www.NLFforms.com