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45th Annual Estate Planning Institute

Loeb & Loeb LLP is pleased to announce that partner Jonathan J. Rikoon will be speaking at PLI’s 45th Annual Estate Planning Institute on a program titled, “Fiduciary Income Taxation.”

From the event website:

Significant developments regarding state transfer tax laws are occurring at the present time. In addition, many valuable estate planning techniques are still viable (if not more so) under the current tax laws, notwithstanding the changes to the federal transfer tax system that were made by the American Taxpayer Relief Act of 2012. Further, President Obama’s budget for the government’s fiscal year ending September 30, 2015 contains additional major proposals for federal transfer tax and income tax changes.

The program will review these estate planning techniques, federal tax law changes, and state tax law developments, and discuss how they may impact estate, trust and transfer tax and income tax planning, and how you can use this information to your clients’ maximum advantage. Moreover, the program will review other recent developments regarding estate, trust and transfer tax and income tax planning.

Selected Agenda
September 8
1:45 p.m. - Fiduciary Income Taxation

  • When is a trust not a trust? Grantor vs. non-grantor trusts
  • Types of trusts and their taxation: complex, simple and other
  • Foreign vs. domestic trusts
  • State taxation of trusts: nexus and impact
  • Medicare surtax and trusts: material participation by trustee