SIOUX FALLS ESTATE PLANNING COUNCIL

This Cannon Teleconference will be only offered live in person at the Minnehaha Country Club. The recording will be posted in the SFEPC document library about a week after the event. CE will only be available for those attending the live event in person, unless the CE you're applying for allows credit for viewing recordings.

A buffet lunch will be served starting at 11:30 am. The 90-minute webinar begins at noon.

Registration will close at 5 pm on Thursday, March 13th. 

With the almost certainly impending sunset of many of the provisions enacted as part of the 2017 Tax Act, high net worth individuals and families should be considering sale, gift or loan transactions currently or in the immediate future. To distinguish ourselves and make clients comfortable with our recommendations, we need to have a thorough understanding of how to calculate the potential benefits of any proposed transaction and convincingly explain our recommendations to clients. The following scenarios will be discussed during this webinar:
 

• Taking advantage of the historically high (for now) basic exclusion amount, including the benefits of portability
• The importance of life expectancy in determining the appropriate transaction
• Analysis of the benefit of a grantor’s paying the income tax incurred by a grantor trust
• Taking into consideration basis step-up when analyzing gifting alternatives