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Estate Planning
2010 Tax Act: The Estate, Gift And GST Provisions — 2 Ohio General Credits

This 2-hour December 28, 2010 talk by Louis A. Mezzullo, Esquire, a partner in the Rancho Santa Fe, CA offices of the Luce Forward law firm, gives you a practical explanation and analysis of the estate, gift and generation-skipping provisions of the just-enacted (December 17, 2010) Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 ("The Act"). In addition, Mr. Mezzullo provides useful suggestions for planning under The Act and valuable recommendations regarding redrafting of existing documents.

Major topics include:

How We Got Here

Temporary Estate Tax Relief

• general

• election to have carryover basis apply

• extension of certain filing deadlines

• portability of unused exemption between spouses

• sunset provisions

• effective dates

• proposals not included

Planning Under The Act

• persons dying in 2010

• gifts in 2010

• generation-skipping transfers in 2010

• using the $5 million gift tax applicable exclusion amount

• portability

The Effect Of Repeal On Existing Documents

• interpretation issues

• state law fixes

• effect of retroactive reinstatement of the estate and GST taxes

• drafting issues

Tax-Free Distributions From Individual Retirement Plans To Charities

Dealing With Carryover Basis

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: $42.00
: (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 — 2 General Credits
AZ — 2 General Credits
CA — 2 General Credits
CO — 2 General Credits, Expires 12/31/12
DE — 2 General Credits, Expiration Date 12/28/2012
FL — 2.5 General Credits, Course # 35831, Expires 8/7/12
GA — 2 General Credits, Expires 12/31/12
IL — 2 General Credits
IN — 2 General Credits, Expires 7/31/2012
KY — 2 General Credits, expires 6/30/12
LA — 2.00 General Credits/Estate Planning & Tax Law Specialization, Expires 8/31/2012
ME — 1.98 General Credits, Expiration Date 12/28/2012
ME — 1.98 General Credits, Expiration Date 12/28/2012
MO — 2.3 General Credits
MT — 2 General Credits
NV — 2 General Credits, Course # NLFx10-vd
NJ — 2 General Credits
NM — 2 General Credits, taped 12/28/10
NY — 2 Professional Practice Credits (attorneys seeking NY credit must ALWAYS place their orders from the New York page)
OH — 2 General Credits
OR — 2 General Credits
PA — 2 General Credits
TN — 2.00 General Credits, Expires 7/31/2012
TX — 2 General Credits, Expiration Date 1/31/13
UT — 2 General Credits, Expires 12/31/12
VA — 2 General Credits, Expires 10/31/2012
VT — 2 General Credits
WA — 2 General Credits — Activity ID #275588
WV — 2.3 General Credits
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