Estate Planning: Taking Advantage of TCJA Tax Rules Before They Sunset

$195.00

Live Broadcast on November 8, 2018

CLE Credits earned: 2 GEN

This course deals with the implications of the Tax Cuts and Jobs Act of 2017 (TCJA) on estate planning. Specifically, it will cover key provisions of the TCJA that are pertinent to estate planning, including Rule 199A and its implications for business and rental property owners. Find out about the tax deductions and increased exemption to take advantage of. Additionally, this course will cover sunset provisions, top transfer opportunities to inform your clients about, and new and obsolete uses of trusts. Income tax basis changes will also be discussed, as well as the effect of changes on the asset disposition under formula provisions in existing plans. This course is co-sponsored with myLawCLE. Date / Time: November 8, 2018 •   2:00 pm – 4:00 pm Eastern •   1:00 pm – 3:00 pm Central •   12:00 pm – 2:00 pm Mountain •   11:00 am – 1:00 pm Pacific Choose a format: •   Live Video Broadcast/Re-Broadcast: Watch Program “live” in real-time, must sign-in and watch program on date and time set above. May ask questions during presentation via chat box. Qualifies for “live” CLE credit. •   On-Demand Video: Access CLE 24/7 via on-demand library and watch program anytime. Qualifies for self-study CLE credit. On-demand versions are made available 7 business days after the original recording date and are view-able for up to one year.

Clear

Original Broadcast Date: November 8, 2018

Rhonda A. Miller, Esq. concentrates on sophisticated estate planning including special needs trusts, asset protection trusts, spousal lifetime access trusts, charitable remainder trust, qualified small business trusts and other trust used to minimize or eliminate capital gains and estate tax. In addition, she focuses on administering large and complex estates including litigation with respect to those estates and correcting documents to optimize tax efficiencies. Ms. Miller has been working in partnership with individuals, families, business owners, corporate executives, retired military officers, and more, to provide tailored legal solutions. Her extensive courtroom and drafting experience allows her to think “out of the box” to meet her clients’ needs. Ms. Miller’s legal portfolio includes many of her own original documents, hand-drafted to address such issues as asset protection, flexible tax planning to ensure documents are nimble in the face of ever-changing tax laws, capital gains avoidance, problems with survivor benefits (TSP and FEGLI), and other client-specific needs. She is often hired by personal injury attorneys to handle guardianships, conservatorships, and special needs trusts for their injured or disabled clients. Ms. Miller and her husband, a retired Marine Corps Officer, live in Northern Virginia with their two children and their beloved service dog Natalie. She enjoys traveling with her daughter throughout the country who competes as competitive gymnast. Rhonda is a proud member of The Alexandria Singers, a pre-eminent Washington, D.C. area pop music group. Her son is following in his mom’s footstep taking up the mantel of musical theater.

Accreditation Policy
myLawCLE seeks accreditation for all programs in all states. (Accreditation for paralegals sought thru NALA and NFPA paralegal associations.) Each attending attorney/paralegal will receive a certificate of completion following the close of the CLE program as proof of attendance. In required states, myLawCLE records attorney/paralegals attendance, in all other states attorney/paralegal is provided with the approved CLE certificate to submit to their state bar or governing association.

Automatic MCLE Approvals
All myLawCLE CLE programs are accredited automatically either directly or via reciprocity in the following states: AK, AL, AR, CA, CO, CT, FL, GA, HI, ME, MO, MS, MT, ND, NH, NM, NJ, NY, PA, PR, SD, UT, WV, WY and VT. (AZ does not approve CLE programs, but accepts our certificates for CLE credit.)

Applied MCLE Approvals
myLawCLE seeks approval via application in all other states that are not automatically approved through myLawCLE’s state accreditation. (Some states may take up to 4 weeks to send in final accreditation, however attendees will receive accreditation according to the date the class was taken—the state of VA may take up to 12 weeks.)

Accreditation on Formats: Live Video Broadcasts, “Live” Re-Broadcasts and On-Demand CLEs

Live Video Broadcasts
Live video broadcasts are new live CLE programs being streamed and recorded for the first time. All of these programs qualify for “Live” CLE credit in all states except LA and PA—these two states require in-person attendance to qualify for “Live” CLE credit.

“Live” Re-Broadcasts
“Live” Re-broadcasts are replays of previous recorded CLE programs, set on a specific date and time and where the original presenting speakers calls in live at the end of the event to answer questions. This “live” element allows for “live” Re-broadcast CLEs to qualify for “Live” CLE credits in most states. [The following states DO NOT allow for “live” CLE credits on re-broadcast CLEs: NM and LA.]

On-Demand CLEs
On-demand CLE classes are available 24/7 via the myLawCLE portal. Attendance to these classes is monitored and recorded via our login process and a certificate of completion is issued upon the close of viewing the program. These CLEs can be viewed at anytime and only qualify for self-study CLE credits.

Reciprocity
Many states allow for credit to be granted on a 1:1 reciprocal basis for courses approved in another mandatory CLE jurisdiction state. This is known as a reciprocity provision and includes the following states: AK, AR, CO, CT, FL, GA, ME, MO, MT, ND, NH, NJ, NY, PR, SD and WV. myLawCLE does not seek direct accreditation of live webinars or teleconferences in these states.

myLawCLE Credit Guarantee
Additionally, on all online CLE programs application for approval will be made in all states where attending attorneys are primarily licensed in. If a registered attorney does not receive credit from their state for any reason, a full refund will be granted.

Section I. Key Provisions of the TCJA Pertinent to Estate Planning

Section II. Tax Deductions and Increased Exemption to Take Advantage of

Section III. “Use It or Lose It”: Sunset Provisions and the Likelihood of Their Renewal

Section IV. Advising Clients on the Top Transfer Opportunities

Section V. New and Obsolete Uses of Trusts

Section VI. Planning for Income Tax Basis Changes

Section VII. The Effect of Changes on the Asset Disposition Under Formula Provisions in Existing Plans