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Provided by: Lorman Education Services The 8 Greatest Estate Planning Techniques |
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8:00 am - 8:30 am Registration
8:30 am - 10:00 am Flexible Disclaimer Trust Planning for Married Couples at or Near the Estate Tax "Water Line"
- Jeffrey S. Dible
- Advantages and Disadvantages of Using a Disclaimer by the Surviving Spouse to Fund a Credit Trust After One Spouse Dies
- Sample Form Provisions and Assets That Can Fund a Disclaimer Trust
Using Spousal General Powers of Appointment to Make Each Spouse's Lifetime Exclusion Effectively Portable
- The Problem: Difficulty of Shifting Asset Ownership Between Spouses to Equalize Potential Estates and Ensure Maximum Use of Lifetime Exclusions
- Solution: Give Each Spouse a Testamentary General Power of Appointment Over the Assets of the Other's Estate or Revocable Trust
10:00 am - 10:10 am Break
10:10 am - 12:10 pm Charitable Gifts That Benefit Your Clients and Their Family
- Gregory W. Baker, J.D., ChFC®, CFP®, CAP
- How to Design the Tools That Work
Structure and Effectively Use an Irrevocable Life Insurance Trust to Your Client's Advantage
12:10 pm - 1:10 pm Lunch (On Your Own)
1:10 pm - 1:40 pm Ethics of Charitable Planning
- Gregory W. Baker, J.D., ChFC®, CFP®, CAP
- 20 Reasons Not to Use IRS Sample Documents
1:40 pm - 2:40 pm Better Boilerplate Provisions for Trustee Powers and Trustee Succession
- Jeffrey S. Dible
- Devoting More Time, Thought and Energy to Drafting Standard Administrative or Housekeeping Provisions
Preserving Equal Shares for "Her Kids" and "His Kids" After the Deaths of Both Spouses in a Blended Family or Second Marriage Situation
- Drafting Solution: Marital QTIP Trust in Each Spouse's Documents With Remainder to Pass in Two Equal Portions to Both Sets of Children
- A Side Agreement Plus Restrictions in the Wills or Trusts to Prohibit Amendments That are Not Approved by Both Spouses
2:40 pm - 2:50 pm Break
2:50 pm - 3:20 pm Planning Options With IRAs
- Gregory W. Baker, J.D., ChFC®, CFP®, CAP
- New Options and Reducing Taxes on Withdrawals
3:20 pm - 3:55 pm Trust Protectors and Division of Trustee Powers and Duties
- Jeffrey S. Dible
- Typical Terminology, and Pros and Cons: Independent Trustees, Trust Advisors, Trust Protectors, Directed Trustees and Investment Managers
- Sample Provision Appointing Trust Protector With Broad Array of Powers
3:55 pm - 4:30 pm Questions and Answers
- Gregory W. Baker, J.D., ChFC®, CFP®, CAP,
and Jeffrey S. Dible
