The American Taxpayer Relief Act of 2012 in the Transfer Tax Context - Webcast
Thursday, February 28, 2013
Description
The American Taxpayer Relief Act of 2012 in the Transfer
Tax Context: What Does 'Permanency' Mean?
Sponsors:
NYSBA Trusts and Estates Law Section and Committee on Continuing Legal
Education
1.0 MCLE Credit in Professional Practice for experienced attorneys
Live Webcast 12:00 noon to 1:00 p.m.
On January 1, 2013, Congress passed the American Taxpayer
Relief Act of 2012, and President Obama signed the Act into law
on January 2, 2013. Experts consider the law’s changes in the
estate planning field to be huge, opening up great planning
opportunities for trusts and estates lawyers. Exemption amounts, and
their ‘permanence,’ for gift, estate and generation-skipping
tax, the exclusion amount for a surviving spouse for federal gift or
estate tax, and the effect of the federal changes on how to plan for New
York’s tax laws are just some of the Act’s changes and
implications for estate planners.
Sanford (“Sandy”) J. Schlesinger, the
founding partner of Schlesinger Gannon & Lazetera LLP, will discuss
in this one hour webcast the transfer tax aspects of the Act,
including the following:
• The major gift tax, estate tax and generation-skipping
transfer tax provisions of the Act.
• How the Act affects estate planning and the
administration of decedents’ estates in 2013 and thereafter.
• State transfer tax consequences of the Act, of
particular concern to New Yorkers.
• The continuation of portability by the Act and whether
or not it eliminates the need for “by pass” trust
planning.
• The Obama administration’s proposals regarding
short term grantor retained annuity trusts, valuation discounts and
grantor trusts, which were omitted from the Act, and the estate planning
techniques that continue to be viable on account of those omissions.
The last day to pre-register online was February 27, 2013.
Members, please login to get member discounts.
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Webcast Registration
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$75.00
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Webcast Registration
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$175.00
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Accommodations for Persons with Disabilities:
NYSBA welcomes participation by individuals with disabilities. NYSBA is committed to complying with all applicable laws that prohibit discrimination against individuals on the basis of disability in the full and equal enjoyment of its goods, services, programs, activities, facilities, privileges, advantages, or accommodations. To request auxiliary aids or services or if you have any questions regarding accessibility, please
contact Cindy O'Brien at 800-582-2452 or cobrien@nysba.org.
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