2013: An Estate Planning Odyssey: Critical Issues in Planning, Drafting and Administration

January 2013 – Estate, gift and GST taxes change! Whether rates revert back or Congress acts – we’re covering the issues!

Special Keynote Address by Ronald D. Aucutt!

Nationally recognized estate planner Ronald D. Aucutt will present the keynote address entitled "The Federal Estate, Gift and GST Taxes Going Forward – Some Contrasts Between the Scylla of Clawback, the Charybdis of Loss of Exemption Altogether, the Sirens of Reciprocal Spousal Trusts, Aggressive Valuation Formulas, and 100-Year GRATS."

Highlights Include:

  • Ron Aucutt’s coverage of what happens in the 2012 election; tax reform in general; estate, gift and GST taxes and any last-minute developments

  • The latest on changes to the Minnesota estate tax – the calculator; the intersect with federal estate and gift tax law changes and the status of “qualified” property

  • Small Estates Panel – drafting ideas for equalizing gifts; planning to minimize claims under recovery statutes; using trusts to protect M.A. interests; inter vivos gifts to reduce Minnesota estate tax and disclaimers for federal estate taxes

  • Large Estates Panel – predicable ramifications of inaction or action by Congress; the perils of independent trustees and trust protectors; drafting tips including guiding language for trustees, avoiding the Delaware tax trap, decanting provisions and disclaimers

  • Income tax issues for trusts and estates – pitfalls and opportunities of higher rates on ordinary income; capital gains rate increases; the new tax on investment income for individuals and trusts and thoughts on investment allocation to minimize the impact of the new tax

  • And much, much more!


Special Webcast Opportunity!

Friday, January 4, 2013
9:00 – 10:30 a.m. (CST)

For those who can’t attend the live course or video replays, Minnesota CLE has made special arrangements to webcast Ronald D. Aucutt’s keynote address direct from the Minnesota CLE Conference Center to your computer. By joining the webcast, you will be able to both see and hear Ronald’s keynote address, access his materials, and submit questions for Ronald to answer. To attend only Ronald Aucutt's keynote address via live webcast, register online here.