National Law Foundation, LLC -- 2010 Tax Act: The Estate, Gift And GST Provisions

National Law Foundation

Continuing Legal Education

Live Seminars and Self-Study Materials

2010 Tax Act: The Estate, Gift And GST Provisions

Audio CDs and Course Book

This 2-hour December 28, 2010 talk by Louis A. Mezzullo, Esquire, a partner in the Rancho Santa Fe, CA offices of McKenna Long & Aldridge LLP, gives you a practical explanation and analysis of the estate, gift and generation-skipping provisions of the just-enacted (December 17, 2010) Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 (“The Act”). In addition, Mr. Mezzullo provides useful suggestions for planning under The Act and valuable recommendations regarding redrafting of existing documents

Major topics include:

üHow We Got Here

üTemporary Estate Tax Relief

• general

• election to have carryover basis apply

• extension of certain filing deadlines

• portability of unused exemption between spouses

• sunset provisions

• effective dates

• proposals not included

üPlanning Under The Act

• persons dying in 2010

• gifts in 2010

• generation-skipping transfers in 2010

• using the $5 million gift tax applicable exclusion amount

• portability

üThe Effect Of Repeal On Existing Documents

• interpretation issues

• state law fixes

• effect of retroactive reinstatement of the estate and GST taxes

• drafting issues

üTax-Free Distributions From Individual Retirement Plans To Charities

üDealing With Carryover Basis

FORMS: For fully-editable downloadable forms in many practice areas, please go to www.NLFforms.com

Price: $87.00