For years beginning in 2012, Congress made sweeping changes to the Internal Revenue Code regarding Estate, Gift and Generation-Skipping taxation. Understanding the impact of the new legislation and its uncertainty or certainty in 2012, as the case might be, together with recent case law developments is important to all practitioners in property advising their clients. Participants will gain an insight and understanding of Estate Planning and Gift Planning issues and techniques given the uncertainty or certainty, in 2012, of Federal Estate, Gift and Generation Skipping taxation and recent cases law developments.

Objectives:

• A total understanding of new legislation
• Estate Tax issues and planning techniques
• Gift Tax issues and planning techniques
• Generation-Skipping issues and planning techniques
• Other tax and non-tax issues and planning techniques
• Step-up in basis issues

Prerequisite:
Basic knowledge of Federal Estate and Gift Taxation