Structuring Sales of Privately Held Businesses to Intentionally Defective Grantor Trusts (2025FTINE-3B)

Thursday, October 30, 2025

2:45 PM to 3:45 PM

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Estates and Probate Track

Presented by the Estates and Probate, Tax, and Business Law Sections

About the Program

This program will include a discussion of Grantor Trusts and their tax benefits in estate planning: utilizing sales transactions with promissory notes as a tax effective Business Succession Technique.

You Will Learn

  • How to remove the appreciation in business assets and/or commercial real estate portfolio from a client’s taxable estate without allocating a large portion of the client’s unified gift tax and/or estate tax exemption amount

Who Should Attend

Estate and tax attorneys.

Credit

CT: 1.0 CLE Credit (General)
NY: 1.0 CLE Credit (AOP)
1.0 Paralegal CE Credit (General)

The Connecticut Bar Association/CT Bar Institute is an accredited provider of New York State CLE. This program qualifies for newly admitted and experienced attorneys CLE credits. 

Attorneys seeking NY CLE credit who have been admitted to the New York State Bar for two years or less must attend the live seminar for skills or ethics credit, a fully interactive videoconference, or simultaneous transmission with synchronous interactivity. Diversity, Inclusion and Elimination of Bias CLE credits are only available as non-transitional credits. For further information please see the NYCourts.gov page on CLE: http://ww2.nycourts.gov/attorneys/cle/index.shtml.

Speaker

Sebastian D Acunto1 Sebastian D'Acunto
Pullman & Comley LLC, Westport