Name
The Highs and the Lows: A Review of Estate Planning Techniques in High- and Low-Rate Environments
Date & Time
Thursday, April 10, 2025, 1:15 PM - 2:45 PM
Speakers
Emily A. Plocki - Venable LLP
Description
This presentation will cover the mechanics of several different wealth transfer and tax planning strategies involving irrevocable trusts, including grantor retained annuity trusts, qualified personal residence trusts, charitable lead trusts, charitable remainder trusts, irrevocable life insurance trusts, sales to grantor trusts, and intrafamily loans. The presenter will discuss how different applicable federal rates and the 7520 rates impact the effectiveness of these various wealth transfer structures. During the presentation, we will highlight the technical process as to how each estate planning technique is structured and explore the various tax and nontax considerations that drive each technique.
Course Level
Advanced
Course Focus
Trusts & Estates
Credit Type
General
Eligible CLE Credits
1.50
CLE Eligibility
Eligible for CLE credit