The Overview of the Estate Tax System for 2009, 2010, and
2011.
The 2009 Estate Tax Rules.
The 2010 Estate Tax Rules after December 31, 2009.
State Tax Rules after the 2010 Repeal.
The 2010 Income Tax Basis Rules.
The Character of Property in terms of Estate.
The General Increase to $1.3 Million in Tax Basis
The Requirements to Qualify for $3 Million Spousal Basis
Adjustment.
The Out Right Transfer of Property to Surviving Spouse
Qualifies for Basis Step Up.
Planning for the New Spousal Basis Adjustment
The Inflation Adjustments Increase $1 / $3 Million Figures.
The Income with Respect to the Decedent.
The Gain on Distribution.
The Updating of Last Will and Testaments.
Funding a GST
2011 Estate Tax Rules
Generation Skipping Transfer Tax Gifts
GST Trust Distribution Planning
GRAT Planning under Repeal
Being Prudent under the Prudent Investor Act.
Appraisals
Updating your Powers of Attorney
Updating your Revisions to Will
The New Formula for Bypass Funding
Sample Will Clause in terms of Bypass Trust and QTIP Trust
The Provisions of a Trust Protector
Actions taken on Irrevocable Trusts.
The Estate Planning Attorney’s duty to inform Clients
Drafting and Planning your Estate Documents
Attorney Client Privilege Issues in Estate Planning
Also Speaking…
Fredreick J. Wertlieb, CLU, ChFC, CFP Kevin J. O’Connor, CLU
Managing Partner Managing
Partner
The
(201) 651-7700 (201)
857-1244
Richard M. Slamowitz, J.D. LLM, CLU, ChFC Jay Perlman
Managing Partner Managing
Partner
owR Opinion, L.L.C. owR Opinion, L.L.C.
P.O. Box
Belmont Avenue, Suite 614
(201) 857-1240 (201)
857-1243
Les Von Losberg CLU, ChFC William
Steinberg
Managing Partner Managing
Partner
owR Opinion,
L.L.C. owR Opinion, L.L.C.
Way
Sleepy
(201) 857-1241 (201)
857-1246
