Think of 2012 as the “Year of Planning Opportunities,” hopefully not the end of the “Golden Age” for estate planning. In this 2.5-hour January 6, 2012 program by Steven G. Siegel, a nationally-recognized tax and estate planning expert, and also author of The Siegel Post, which is located at www.NLFforms.com, you receive a useful explanation of the Federal Estate, Gift and Generation-Skipping Tax Rules for 2012 and beyond, including the very important “portability” of the Federal Estate Tax Exemption. Mr. Siegel then gives a practical description of the potential problems to avoid and the opportunities to consider.

Major topics include:

üWhat Are The Estate, Gift And Generation-Skipping Tax Rules For 2012 And Beyond?    

üPortability of The Estate Tax Exemption    

üPotential Problem With Formula Clauses In Wills And Trusts    

üPlanning Opportunities In 2012    

üFlexible Planning Is Essential    

üBe Certain Life Insurance Is Not Taxable In Decedent's Estate    

üMaximize Gifting In 2012    

üFreeze Values At Current Levels   

üConsider Dynasty Trusts    

üRelevant New Laws Enacted As Part Of The Health Care Reform: Effect On Future Tax And Estate Planning