Estate Planning for Non-Taxable Estates

This program will look at how the current tax rules and latest developments affect clients with small and mid-sized estates. The higher exclusions would seem to make sophisticated estate planning unnecessary for many clients whose estates will not exceed the taxation thresholds. But there are many other considerations that should go into an estate plan including portability, income tax considerations and asset protection concerns that make "simple" planning a risk for many clients. Life insurance, retirement plans, existing estate plans, gifting and many other issues may need to be considered differently when advising clients in this new world of tax and estate planning.

Mr. Siegel will cover:

• The Available Current Transfer Tax Exclusions: Are Taxes Irrelevant?

• How Much Estate Planning Will Be Done?

• Portability, Asset Division and Asset Protection

• What to Do with Life Insurance

• What to Do with Retirement Plans

• Income Tax Planning: Gifting Issues, Basis Issues, Trust Distributions and the Net Investment Income Tax

• “Repairing” Existing Estate Planning (Tenancies in Common, Family Partnerships and LLCs, etc.)

• Planning in Decoupled States (Those That Still Have Estate Taxes)