Estate Planning
Estate, Gift And Trust Planning Under The 2010 Tax Act — 3 West Virginia General Credits

This 2.5-hour February 22, 2011 program by Steven G. Siegel, a nationally-recognized tax and estate planning expert, provides a short review of the provisions of the 2010 Tax Act ("Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010") affecting estates, gifts and trusts. Mr. Siegel then gives a comprehensive, practical analysis and explanation of how to plan and draft for estates, gifts and trusts under the 2010 Tax Act, pointing out important new concepts to consider, traps to avoid and much more.

Major topics include:

• The Law For 2010 Before Passage Of The 2010 Tax Act

• What Was Scheduled To Happen In 2011 Before Passage Of The 2010 Tax Act

• Major Estate Tax Changes Enacted In The 2010 Tax Act

• Major Gift Tax Changes Enacted In The 2010 Tax Act

• Major Generation-Skipping Tax Changes Enacted In The 2010 Tax Act

• Portability Of The Estate Tax Exemption

• Formula Clauses

• General Planning Opportunities

• Planning Checklist After The 2010 Tax Act

• Planning For A Possible Reduced Federal Estate Tax Exemption

• Planning Techniques To Reduce The Size Of An Estate

• Proposed Changes Not Enacted In The 2010 Tax Act

• More

NOTE: For a more detailed explanation of the 2010 Tax Act provisions affecting estates, gifts and trusts themselves, please see Louis A. Mezzullo's December 2010 program, 2010 Tax Act: The Estates, Gifts And GST Provisions, which, like this course, is also listed under "Estate Planning" on the course list for your state. Mr. Mezzullo's talk was recorded immediately after passage of the 2010 Tax Act, before practitioners had time to thoroughly consider the planning and drafting effects of the 2010 Tax Act.

FORMS: To download forms relating to these and many other topics, please go to www.NLFforms.com