2014 Estate Planning Update

In today’s post-ATRA world, planners are seeking insight on challenges and opportunities in this new environment. Tom Abendroth and Jim Steffel will guide FOX participants through the most significant legislative, regulatory and case law developments of 2013, as those developments were reviewed earlier this month at the 48th Annual Heckerling Institute and Estate Planning.  In the process Tom and Jim will address issues related to: portability; residence and domicile; planning with trusts (proactive and reactive); asset protection; the increased focus on income tax planning (including the impact of the 3.8% health care surtax on both trusts and individuals); diminished capacity; and general updates on GRATS, wealth transfer tax audits, life insurance, fiduciary administration, charitable giving and generation-skipping transfer taxes.