NAEPC Webinar: Spousal Trusts: Opportunities and Pitfalls
The increased estate and gift tax exemption amount (now $12,060,000 per person) has radically expanded wealth transfer and income tax planning options. But what first appears simple quickly becomes complex. Clients may be tempted to overutilize the expanded exemption amount. Perhaps they consider making large gifts to trusts for the benefit of children, assuming those children will “play ball” should Mom & Dad ever need the money back. Or maybe they read about so-called Spousal Life Access Trusts (SLATs) that eliminate the pain of gifting. Gifts to irrevocable trusts can be powerful, but there are many traps for the unwary that may frustrate wealth transfer goals, transforming a “simple” plan into a disaster. This presentation will cover select estate tax and income tax considerations of for inter vivos trusts created for the benefit of a spouse, focusing on spotting key opportunities while noting the pitfalls that often go unnoticed.
Matt Brown is a partner with the Orange County, California law firm of Brown & Streza LLP. Matt heads the firm’s Tax, Trusts, & Estates Group and its Ultra-High-Net-Worth subgroup. He represents business owners and philanthropists in personal planning, business succession planning, and charitable planning. Matt is a Fellow of the American College of Trust and Estate Counsel (ACTEC) and a former adjunct professor of law at University of California, Irvine School of Law.
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The Robert G. Alexander Webinar Series
The Robert G. Alexander Webinar Series was launched in September 2013 to provide estate planners with accessible, high quality, multi-disciplinary and supplemental education. Programs typically take place on the second Wednesday of each month at 3:00 pm ET.
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Continuing Education Credit
Continuing education credit is available at most webinars for Accredited Estate Planner® designees. In addition, a general certificate of completion will be available for those who feel the program satisfies their continuing education requirements and are able to self-file. It is the responsibility of the attendee to determine whether their state, discipline, or designation will allow one to self-file for a distance-learning program. Please contact webinars@naepc.org prior to attending your first program if you have any questions with regard to the availability of credit.
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