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Michael Thompson Scheduled to Speak at Seminar on Trusts
Somerset, NJ • Thursday, July 31, 2014
Topics to Include:
Understanding Estate, Gift and Trust Taxation
Overview of Federal estate and gift taxation
Calculating the estate tax
Overview of trust taxation
Examining estate, gift and GST rates and exemptions
The Necessary Role of Testamentary Trusts in the Estate Plan
Purposes and features of trusts, including testamentary trusts
• Credit shelter/bypass trusts
• Marital trusts and family trusts
Handling community property, choosing a trustee and a situs
Irrevocable Life Insurance Trusts
Purposes of life insurance trusts
Understanding related tax issues
Discount Planning with Trusts
Understanding IRC Chapter 14: gift tax only valuation rules
GRITs, GRATs and GRUTs
PRTs and QPRTs
Using Revocable Trusts
Characteristics and advantages/disadvantages of revocable trusts
Understanding related tax issues
IRAs and Trusts: Sophisticated Beneficiary Choices
General overview
Spousal rights and distribution rules
Using a trust as a plan beneficiary
Estate planning and charitable planning with qualified plans
Asset Protection Planning for Seniors and the Disabled
Overview of government benefit programs
Trust options
Planning for spouses, supplemental needs trusts
Charitable Trusts
Purpose and features of charitable remainder trusts
Understanding related tax issues
Advanced Trust Planning
Estate planning/income tax management trusts
Trusts for minors
Generation-skipping transfer tax
Qualified domestic trust, S corporation trusts
Offshore asset protection and spendthrift trusts