This presentation discusses strategic planning decisions and offers tips, planning examples, calculations and formulas for working with high-net-worth clients that are balancing the desire to minimize estate tax and maximize step-up in basis for income tax purposes. There will be an analysis of planning with family limited partnerships, sales and gifts to intentionally defective grantor trusts, value-freeze strategies, defined value clauses, GST planning, grantor retained annuity trusts, spousal lifetime access trusts and estate tax mitigation strategies. Planning concepts will be explained through interactive examples.
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Speaker: Justin W. Whitney, Lathrop GPM LLP, Kansas City
Opinions and positions stated by presenters of MoBarCLE programs are those of the presenters and not necessarily those of The Missouri Bar. This program is intended as information for lawyers in Missouri, in conjunction with other research they deem necessary, in the exercise of their independent judgment.