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Top Estate Planning Techniques

National Business Institute (Philadelphia, PA) | December 18, 2012

Bill Hussey, Chair of the Tax and Estates Group, and Kevin Koscil, an associate in the group, will present at the National Business Institute program, "Top Estate Planning Techniques."  The full-day program offers an overview of the best practices in estate planning.

Kevin's topic is "Annual Exclusion Gifting" and will address:

  • Determining Recipients of the Gifts
  • Choosing the Most Highly Appreciated Assets for Annual Gifting
  • Minimizing Gift and GST Taxes
  • Reporting to the IRS
  • Maximizing Annual Exclusion and Lifetime Exemption Gifting
  • Gifting Techniques

Bill will lead two programs. The first, "Tax and Estate Planning for Pension and IRA Assets", will address:

  • Beneficiary Designations
  • Separate Shares for Beneficiaries
  • Trusts and Beneficiaries
  • Roth Conversions
  • Bypass Trust Funding with IRAs
  • Inherited IRAs
  • Asset Protection
  • Required Minimum Distributions

"Top Post-Mortem Planning Techniques" will cover:

  • Claiming the Remaining Exemption under the Portability Rule
  • Asset Valuation and Discounts
  • Special Elections
  • Disclaimers
  • Subtrust Funding
  • Charitable Giving
  • Distributions to Minors and Trusts
  • Trust Conversions and Modifications
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