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
- Spousal Limited Access Trusts (SLATS)
- 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
1:00 p.m. : Generation-Skipping Transfer Tax Planning
- Allocation of generation-skipping transfer tax exemption
- Drafting ideas
- Dynasty trusts
Philip J. Miller
2:10 p.m. : Break
2:25 p.m. : Use of Family Limited Partnerships/LLCs
- General concepts
- Discount planning
- Control issues
- Cash flow issues
- Income tax issues
- Use for Family Vacation Home
Ann M. Rieger
3:30 p.m. : Program Concludes
- Learn how to draft in compliance with federal and Wisconsin estate taxes
- Understand the rules of retirement benefits and IRAs
- Explore gifting techniques using trusts
- Discover planning strategies for second marriages, blended families, and unmarried couples
- Gain clarity on generation-skipping transfer taxes
- Find out how to use family limited partnerships and LLCs
- New attorneys seeking to establish an area of practice
- Established attorneys new to estate planning
- Experienced estate planners seeking a refresher
YLD Discount!
Young Lawyers Division members receive a $20 discount on tuition.* Discount applied automatically upon log-in.
*Young Lawyers Division Members are State Bar member attorneys 36 years of age or younger, or within five years of admission to the State Bar of Wisconsin. If you’ve opted out of YLD, you will not receive this discount. The $20 discount only applies to in-person, live webcast, and webcast replay versions of this seminar – not CLE OnDemand. YLD members with Ultimate Passes, other CLE passes, or PINNACLE discounts are not eligible for this discount.
Real Property, Probate and Trust Law Section Discount
Real Property, Probate and Trust Law Section members receive a $50 discount on seminar tuition!** Section members must be logged in to view discounted tuition option.
**The $50 Real Property, Probate and Trust Law section member discount only applies to in-person, live webcast, and webcast replay versions of this seminar – not CLE OnDemand. RPPT members using Ultimate Passes, other CLE passes, or other discounts are not eligible for this offer. The RPPT Section may discontinue this discount at any time.
Book Bonus!
Wisconsin Probate System: Forms and Procedures Handbook
Save 15% on Wisconsin Probate System: Forms and Procedures Handbook.* Discover a straightforward approach to probate practice along with the forms, letters, checklists, and other tools you need to probate an estate successfully. Use discount code CA3752 when you order online or by calling (800) 728-7788.
*Discount applies to both print and digital Books UnBound editions of this title and cannot be applied to previous purchases. Offer valid through 12/31/26. For Books UnBound users, discount may be applied to purchase of individual Books UnBound title only and may not be used on the purchase of libraries. Discount cannot be combined with any other offers.
The Build Your Practice Series from State Bar of Wisconsin PINNACLE® introduces you to the fundamentals of various practice areas. Gain the tools and information you need to develop a new area of practice and expand your firm's offerings. Build Your Practice Series programs are endorsed by the State Bar's Young Lawyers Division.