Drafting Estate & Income Tax Planning in Light of Federal “Permanency” and NJ Issues

November 20, 2013
New Jersey Institute for Continuing Legal Education
Crowne Plaza690 Route 46 East
Fairfield, NJ

9 a.m. to 1 p.m.

Jerome Deener, Debra Hirsch and Adam Grenker will discuss estate and income tax planning concepts as well as specific drafting considerations and examples at this CLE program, including:

  • Drafting examples to achieve goals involving federal and New Jersey estate tax
  • New Jersey estate tax upon death of first spouse and drafting to permit post-mortem planning to avoid tax in spouse's estate
  • Modifying existing "irrevocable" estate plans in light of the increased federal estate tax exemption, New Jersey estate tax exemption, and federal and New Jersey income tax considerations
  • Future planning utilizing existing estate and gift tax planning techniques, with flexibility under new estate and income tax rate structure
  • Sample gift tax returns and disclosure statements
  • Incorporating federal, New Jersey estate and income tax considerations within planning documents, in order to achieve the most flexibility and minimize future income and transfer taxes
  • Impact of IRS litigation position in Davidson involving self-cancelling installment note of billionaire, followed by debt soon after

As a bonus, guests will be eligible to order the new, fourth edition of Estate Planning Strategist , authored by Jerry, Debra and Adam, which includes updated forms and discussions relating to the 2012 Tax Act, examples of documents providing flexibility and updated traditional plans with new language based upon recent case law, all set forth in the 12 chapters of the treatise.

Click here for more information or to register for this seminar.

*Please note that there is a cost to attend.