Call us now: (860) 800-MCLE or (860) 800-6253
You are here
Estate Planning Before 2026 (and Beyond) for Married Couples, North Dakota CLE 1.0
North Dakota
Wednesday, September 21, 2022
1:00 PM ET - 2:05 PM ET
ND MCLE 1
ND CPE 1.2
$149.00
Use Discount Code R5380628 for 20% off entire purchase from Lorman Education Services.
Course Overview
Plan accordingly with your spouse to take advantage of exemptions and benefits. 2026 is coming quickly. It is essential for wealthy individuals and their advisors to focus and prepare for the automatic changes to the federal gift, estate, and GST tax exemptions, which are scheduled to sunset on December 31, 2025. This program will focus on planning tools and techniques to effectively prepare for these changes and to utilize the current increased exemption amounts. The topic will also include a discussion of proper gift reporting, estate planning concepts (including will and trust drafting ideas), generational planning opportunities, retirement account beneficiary planning, and life insurance considerations.
Agenda
Current Federal Gift, Estate, and GST Exemptions • Individuals vs. Married Couples • Portability Election of Deceased Spousal Unused Exclusion (DSUE) Amount (and How to Make the Election) 2026 Changes to Current Federal Gift, Estate, and GST Exemptions Clawback Considerations • No Clawback of Completed Gifts • Clawback of Certain Gifts Included in the Gross Estate Death Before 2026 • Will and Revocable Trust Drafting Provisions • Basic Considerations • GST Planning and Reverse QTIP • IRA Beneficiary Considerations • Life Insurance Ownership and Beneficiary Considerations Gift Planning Before 2026 • Outright Gifts • Gifts in Trust • Basis Considerations • Valuation • Gift Reporting
Presenter:
Gregory L. Matalon, Esq.
-
-
Unlimited Online CLE
-
Save $139.80 / year*
-
Pay once and get a full year of unlimited training from Lorman Education in any format, any time!
- Live Webinars
- OnDemand Webinars
- MP3 Downloads
- Course Manuals
- Sponsored Live Webinars
- State Specific Credit Tracker
* Use Lorman Discount Code R5380628 for 20% off
Why choose CLEList.com? It's simple. We list the expert training you need for your practice and for fulfilling your state MCLE requirements. We list online courses, live seminars, classes and on-demand training, as well as feature a legal reference bookstore - all taught or produced by experts in their field. We even offer discounts up to 20% on featured training products from our partner organizations.
Are you an attorney, paralegal or legal assistant? You will find a variety of course topics, formats and sponsoring organizations. Do you represent a sponsoring organization? Not only do we list events, we can help you find the perfect venue or speaker for your class.
Welcome to CLEList.com.
"This workshop saved our company thousands of dollars, and will most likely permanently secure our business. The handout alone is worth a fortune.” "
"This is a great seminar! Very informative. More than I expected. Great manuals!"
Mobile Apps
All States
California Specific