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Schedule and Faculty: Build Your Practice: Step-by-Step Estate Planning II

 Schedule and Faculty: Build Your Practice: Step-by-Step Estate Planning II


8:00 a.m. : Registration

8:30 a.m. : Drafting for Tax Issues

  • Overview of federal and Wisconsin estate taxes
  • Marital deduction and portability
  • Unified credit
  • Formula clauses
  • Powers of appointment
  • Basis step-up issues
  • Drafting with flexibility for the changing federal exclusion amount

Bradley J. Kalscheur

9:30 a.m. : Planning for Retirement Benefits and IRAs

  • Rules when death occurs before required beginning date
  • Rules when death occurs after required beginning date
  • Spouse vs. non-spouse beneficiary
  • Trust as beneficiary
  • Planning for a “stretch payout”

Philip J. Miller

10:15 a.m. : Break

10:30 a.m. : Gifting Techniques Using Trusts

  • Objective of gifting in trust
  • Advantages and disadvantages of trusts vs. outright gifts
  • Planning for the annual exclusion
  • Insurance trusts
  • Grantor retained interest trusts
  • Charitable trusts
  • The growing importance of income tax planning for trusts

Ann M. Rieger

11:15 a.m. : Mine, Yours, and Ours: Planning for Second Marriages and Blended Families

  • Planning with prenuptial and marital property agreements
  • Use of exemptions and exclusions
  • Trusts and other estate planning documents
  • Planning for unmarried persons and couples
  • Gifting strategies

Bradley J. Kalscheur

12:00 p.m. : Lunch (on your own)

1:00 p.m. : Generation-Skipping Transfer Tax Planning

  • Allocation of generation-skipping transfer tax exemption
  • Drafting ideas
  • Dynasty trusts

Philip J. Miller

2:00 p.m. : Break

2:15 p.m. : Use of Family Limited Partnerships/LLCs

  • General concepts
  • Discount planning
  • Control issues
  • Cash flow issues
  • Income tax issues

Ann M. Rieger

3:15 p.m. : Ask the Panel: What Would You Like to Know?

  • Open-ended question and answer time with presenters

Panel: Bradley J. Kalscheur, Philip J. Miller, Ann M. Rieger

4:00 p.m. : Program Concludes

Following program start time, video and webcast replay schedules will vary slightly from above listed times.




Bradley J. Kalscheur
Michael Best & Friedrich LLP

Philip J. Miller
Whyte Hirschboeck Dudek S.C.

Ann M. Rieger

Davis & Kuelthau S.C.