Issues that Arise with Grantor Trusts

Thursday, September 6, 2018 • 1:00 - 3:00 p.m. ET


2.5 CTFA

The 2018 Trust and Estate Planning Series will provide you and your staff with critical information on estate planning and trust administration topics. This series is an excellent business development opportunity; invite outside counsel to attend these informative programs at your location.

The grantor trust rules were created to stop the use of trusts as separate taxpayers to gain income tax benefits. That concern is long past, but the rules remain in place and now grantor trusts play a key role in transfer tax planning. This session will review the grantor trust rules, and explain the importance of grantor trusts in a variety of estate planning techniques.

This Briefing will focus on:

  • Grantor trust provisions and how to create a grantor trust
  • The use of grantor trusts in GRATs and sale to a trust transaction
  • Examples of additional tax benefits achieved with a grantor trust
  • Turning off or on grantor trust status and the possible tax consequences
  • Tax treatment of a grantor trust at death of the grantor

Speakers:

  • Thomas W. Abendroth, Partner, Schiff Hardin LLP
  • Charles "Skip" D. Fox IV, Partner, McGuireWoods LLP

 

 

 Continuing Education Credits

 
ABA Professional Certifications approved this program for 2.5 CTFA continuing education credits for the live program and the recording. 

The Certified Financial Planners Board has granted 2.0 credits for this Briefing.

CPE logoThis group-live event is eligible for 2.0 CPE credits for CPAs (Taxes). Recordings are not eligible for CPE credits. No prerequisites required.

American Bankers Association is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregisry.org.
​Questions? Please contact Linda Shepard / Cari Hearn for more information.
 

 Pricing & Purchasing

 

Live Briefing or Recording
ABA Member • $265
Non-Member • $395

Live registration provides a connection for one room where unlimited listeners can be present, and streaming recording access FREE for 7 days.
 

 Who Should Attend

 
  • Trust Officers
  • Estate Planners
  • Trust Counsel
  • Trust Dept. Managers
  • Wealth Managers
  • Private Bankers
  • Trust Tax Professionals
  • Financial Planners
  • CTFAs, CPAs and CFPs
 

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