Bradley J. Kalscheur
Michael Best & Friedrich LLP
Milwaukee
Philip J. Miller
Husch Blackwell LLP
Waukesha
Ann M. Rieger
Davis & Kuelthau S.C.
Brookfield
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 Familiesing Trusts
- 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
2:00 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?
- A time for open-ended questions for the presenters
Bradley J. Kalscheur, Philip J. Miller, Ann M. Rieger
4:00 p.m. : Program Concludes
Following program start times, webcast replay schedule may vary slightly from above listed times.
- Go beyond the basics to gain an understanding of estate taxes
- Learn the ins and outs of gifting in trust
- Become familiar with the rules of retirement benefits and IRAs
- Explore the unique estate planning needs of unmarried cohabitating partners, second marriages, and blended families
- Understand how to use family limited partnerships or LLCs in estate planning
- Expand your practice by offering more estate planning services
- Estate planners
- Elder law practitioners
- General practitioners
- Young Lawyers Division members
- 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 the live webcast and webcast replays, 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 discount only applies to the live webcast and webcast replays of this seminar – not to CLE OnDemand. RPPT members with Ultimate Passes, other CLE passes, or PINNACLE discounts are not eligible for this discount. The RPPT Section may discontinue this discount at any time.
Book Sale – Save 20%!
Eckhardt’s Workbook for Wisconsin Estate Planners
Save 20% on Eckhardt’s Workbook for Wisconsin Estate Planners. Plus, all seminar attendees receive a free two-week trial of the Books UnBound® version.* Demystify the estate planning process with the book that contains decades of expertise from some of Wisconsin’s most respected estate planning attorneys.
Use discount code CA3290 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 as long as CLE credit is available for this program. For Books UnBound users, discount may be applied to purchase of individual Books UnBound title only and may not be used on purchase of full library.
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.