Tax Aspects of Trust Modifications (Including Decantings) and Settlements (2024FTINE-1B)

Thursday, November 14, 2024

10:15 AM to 11:15 AM

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Estates and Probate Track

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

About the Program

Modifying a trust may seem like a simple exercise under state law, but it can present very complex income, estate, and generation skipping tax concerns.  The cost of these taxes can be very substantial.  In this seminar we will discuss why what may seem like a simple exercise may not be so and issues to look out for before potentially stepping off the edge with a decanting or other trust modification. 

You Will Learn

To prepare and equip practitioners to better spot tax issues in trust modifications (including state law decantings) and settlement agreements.

Who Should Attend

Practitioners interested in learning more about modifying trusts.

Credit

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

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.

Speakers

beth.brunalli1 Beth A. Brunalli
Davidson, Dawson and Clark LLP, New Canaan

Luke Tashjian Luke T. Tashjian
Cohen and Wolf PC, Westport