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Preview: Lorman Estate Planning Teleconferences

Lorman Estate Planning Teleconferences



Industry Leading & Respected Continuing Education



Last Build Date: Thu, 22 Feb 2018 12:30:02 GMT

 



Florida Rules on Closing the Estate and Filing the Final Tax Return

Thu, 22 Feb 2018 02:00:07 America/Chicago

April 25, 2018

Tax Returns

• Income Tax Returns- Forms 1040/1041

• Estate Tax Returns-Form 706

• Gift Tax Return- Form 709

• Business Returns-Form 1065/Form 1120

• Other Issues



Closing the Court Proceedings

• Payment of Debts, Expenses and Taxes

– Receipts and Reimbursements

– Proof of Same

• Distribution of Probate Assets

• Resolution of Outstanding Issues

– Litigation

– Valuation

– Fiduciary Misconduct

– Newly Discovered Assets

• Accounting

• Local Rules



Completing the Matter

• Ongoing Administration

• Ensuring Payment of All Professionals

• Dealing With Non-Probate Assets

• Accounting

• Disclosure to Appropriate Parties

• Obtaining Releases/Discharges for Fiduciaries






Funding Trusts in Estate Planning

Thu, 22 Feb 2018 02:00:06 America/Chicago

February 27, 2018

Purpose of Trust Funding

• Reasons for Funding Trust

• What Interests Can Be Used to Fund Trusts

• What Interests Pass by Operation of Law

• Community Property Considerations



Types of Trusts

• Revocable

• Irrevocable



Types of Assets

• Personal Property

• Bank Accounts

• Publicly Traded Securities/Brokerage Accounts

• Real Property (Homestead vs. Other Real Estate)

• Business Entities

• Retirement Assets

• Life Insurance and Annuities

• Other Interests



Tax Implications of Funding

• Income Tax

• Gift Tax

• Trust Design Issues That Affect Tax Implications



How to Handle the Trust That Never Got Funded

• Revocable

• Irrevocable






How to Draft IRA Beneficiary "See-Through" Trust Provisions

Thu, 22 Feb 2018 02:00:28 America/Chicago

March 6, 2018

Requirements for a Qualified Trust Under IRC SEC. 401(a)(9)

• Effect on Required Minimum Distributions

• Standalone Trust vs. Revocable Living Trust



Countable Trust Beneficiaries

• Successor Trust Beneficiaries

• Conduit vs. Accumulation Trust

• Eliminating Beneficiaries



Drafting Tips

• Powers of Appointment

• Separate Share Treatment

• QTIP



Failure of Beneficiaries






Recent Updates to Estate Tax in California

Thu, 22 Feb 2018 02:00:15 America/Chicago

March 2, 2018

Estate Tax Generally

• Dying in 2017 and Before

• Dying in 2018 and After

• California "Estate Tax" and the Future of Dying in California



How to Know Whether Estate Tax Is Owed

• Calculating Estate Tax

• Reporting Estate Tax

• Paying Estate Tax



How to Avoid or Minimize Estate Tax

• Bypass Trusts

• Gifting

• Charitable






Special Needs Trusts: Planning and Administration Fundamentals

Thu, 22 Feb 2018 02:00:28 America/Chicago

March 1, 2018

What Is a Special Needs Trust?

• Government Benefits Overview

• Means Tested vs. Entitlement Based Benefits

• The Law Behind Special Needs Trusts



Private vs. Pooled vs. Third-Party Special Needs Trusts

• First-Party Private Special Needs Trusts

• Pooled Special Needs Trusts

• Third-Party Special Needs Trusts



An Update on Special Needs Trusts

• An Update on ABLE Accounts: What Are They, Who Can Establish Them and What Are Their Benefits?

• Issues Affecting Special Needs Trusts



Qualified Settlement Funds






Strategic Planning for LLC's and Estate Planning

Thu, 22 Feb 2018 02:00:05 America/Chicago

March 20, 2018

Various Types of LLCs and Their Specific Purposes

• Single Member LLCs

• Multi-Member LLCs

• Series LLCs

• Retirement Plan LLCs

• Coordinating the LLC With Overall Estate, Tax and Asset Protection Plan

• How to Present to Your Client Simple to Complex Plans



Tax Planning vs. Asset Protection When Utilizing LLCs

• Ordinary Income vs. Passive Income

• Cope – Charging Order Protection Entities

• Wyoming – New Mexico – or Other States- Which Is Best?

• Company Maintenance for the LLC ?



Special Provisions and Planning With LLCs

• Business Succession Plans

• Buy-Sell Agreements

• Retirement Plan LLC Compliance

• Privacy Planning Strategies With the LLC






Update and Maintenance of Wills, Trusts and Estate Plans

Thu, 22 Feb 2018 02:00:05 America/Chicago

February 23, 2018

What Important Documents Are Part of an Estate Plan That Require Maintenance?

• Trust

• Will

• Power of Attorney

• Medical Directive

• Asset Inventory



What Events Cause an Estate Plan to Need Updating

• Change in Health

• Change in Assets

• Change in Laws

• Change in Marital Status



How to Ensure Your Clients' Plans Stay up to Date

• Maintenance Plans

• How to Run an Estate Planning Review Meeting

• Family Meetings