Federal Estate Tax Update: Strategic planning for portability, liquidity, and real property

Michael G. Zapson
Michael G. Zapson | Certilman Balin Adler & Hyman LLP

Michael G. Zapson is a Partner in our Real Estate Group and Trusts and Estates Group. He advises real property owners, national companies, developers, purchasers, REITs, lenders and brokers.

On-Demand: September 26, 2024

2 hour CLE

Tuition: $195.00
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Program Summary

This advanced CLE webinar will provide attorneys with a comprehensive update on the federal estate tax laws, focusing on the significant changes set to occur in 2026. As the estate tax exemption is expected to revert to pre-2018 levels, practitioners need to understand how these changes will affect their clients and estate planning strategies.

This course is co-sponsored with myLawCLE.

Key topics to be discussed:

  • Portability
  • Liquidity
  • Planning Techniques
  • What to Do with Real Property

Date / Time: September 26, 2024

  • 2:30 pm – 4:40 pm Eastern
  • 1:30 pm – 3:40 pm Central
  • 12:30 pm – 2:40 pm Mountain
  • 11:30 am – 1:40 pm Pacific

Closed-captioning available

Speakers

Michael-G.-Zapson_Certilman-Balin-Adler-&-Hyman,-LLP_myLawCLEMichael G. Zapson | Certilman Balin Adler & Hyman LLP

Michael G. Zapson is a Partner in our Real Estate Group and Trusts and Estates Group. He advises real property owners, national companies, developers, purchasers, REITs, lenders and brokers. His varied practice also encompasses real estate and zoning, as well as commercial and estate litigation and estate planning. His practice bridges the gap between estate and tax planning for real estate professionals and others. He frequently presents seminars on the topics of land use and development, and trusts and estates.

Active in his community, Mr. Zapson is a board member of the Long Island Chapter of the League of Conservation Voters, the Long Beach Lawyer’s Association, the Nassau County Bar Association, and the Association of the Bar of the City of New York.

Mr. Zapson was a member of the Nassau County Legislature where he chaired the Judiciary, Finance, and Public Works Committees.  He served as Chairman of the Long Beach Democratic Committee, and is a Past President, Past Vice President and Former Council Member of the City of Long Beach.

Mr. Zapson earned a Juris Doctor from the State University of New York at Buffalo and a Bachelor of Arts from Cornell University. He is admitted to practice in New York, Washington D.C, and the U.S. District Courts for the Southern, Eastern and Northern Districts of New York.

Agenda

I. Portability | 2:30pm – 3:00pm

II. Liquidity | 3:00pm – 3:30pm

Break | 3:30pm – 3:40pm

III. Planning Techniques | 3:40pm – 4:10pm

IV. What to Do with Real Property | 4:10pm – 4:40pm

Credits

Alaska

Approved for CLE Credits
2 General

Our programs are CLE-eligible through Alaska's recognition of multi-jurisdictional reciprocity.
Alabama

Pending CLE Approval
2 General

Arkansas

Approved for CLE Credits
2 General

Our programs are CLE-eligible through Arkansas's recognition of multi-jurisdictional reciprocity.
Arizona

Approved for CLE Credits
2 General

California

Approved for CLE Credits
2 General

Colorado

Pending CLE Approval
2 General

Connecticut

Approved for CLE Credits
2 General

District of Columbia

No MCLE Required
2 General Hours

Delaware

Pending CLE Approval
2 General

Florida

Approved via Attorney Submission
2.5 General Hours

Receive CLE credit in Florida via attorney submission.
Georgia

Approved for CLE Credits
2 General

Hawaii

Approved for CLE Credits
2.4 General

Iowa

Pending CLE Approval
2 General

Idaho

Pending CLE Approval
2 General

Illinois

Pending CLE Approval
2 General

Indiana

Pending CLE Approval
2 General

Kansas

Pending CLE Approval
2 Substantive

Kentucky

Pending CLE Approval
2 General

Louisiana

Pending CLE Approval
2 General

Massachusetts

No MCLE Required
2 General Hours

Maryland

No MCLE Required
2 General Hours

Maine

Pending CLE Approval
2 General

Michigan

No MCLE Required
2 General Hours

Minnesota

Approved for Self-Study Credits
2 General

Missouri

Approved for CLE Credits
2.4 General

Mississippi

Pending CLE Approval
2 General

Montana

Pending CLE Approval
2 General

North Carolina

Pending CLE Approval
2 General

North Dakota

Approved for CLE Credits
2 General

Our programs are CLE-eligible through North Dakota’s recognition of multi-jurisdictional reciprocity. Section 1, Policy 1.14
Nebraska

Pending CLE Approval
2 General

myLawCLE reports attendance to Nebraska on each attorney's behalf for all programs. Please do not self-report.
New Hampshire

Approved for CLE Credits
120 General Minutes

As of July 1, 2014, the NHMCLE Board no longer provides pre- or post-approval of courses. Attendees must self-determine whether a program is eligible for credit, and self-report their attendance online at www.nhbar.org, based on qualification provisions of Rule 53.
New Jersey

Approved for CLE Credits
2.4 General

Our programs are CLE-eligible through New Jersey's recognition of multi-jurisdictional reciprocity, except for the courses required under BCLE Reg. 201:2
New Mexico

Approved for Self-Study Credits
2 General

Nevada

Approved for Self-Study Credits
2 General

New York

Approved for CLE Credits
2.4 General

Our programs are CLE-eligible through New York’s Approved Jurisdiction Group “B”.
Ohio

Pending CLE Approval
2 General

Oklahoma

Pending CLE Approval
2.5 General

Oregon

Pending CLE Approval
2 General

Pennsylvania

Approved for Self-Study Credits
2 General

Rhode Island

Pending CLE Approval
2.5 General

South Carolina

Pending CLE Approval
2 General

South Dakota

No MCLE Required
2 General Hours

Tennessee

Approved for Self-Study Credits
2 General

Texas

Approved for CLE Credits
2 General

Utah

Pending CLE Approval
2 General

Virginia

Not Eligible
2 General Hours Hours

Vermont

Approved for CLE Credits
2 General

Washington

Approved via Attorney Submission
2 Law and Legal Hours

Receive CLE credit in Washington via Attorney Submission. myLawCLE will supply Washington state attorneys with instructions on how to gain credit.
Wisconsin

Approved for Self-Study Credits
2 General

West Virginia

Pending CLE Approval
2.4 General

Wyoming

Approved for Self-Study Credits
2 General

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