Nov 6, 2017
DESCRIPTION: This episode covers the effect of the new basis
consistency (1014(f)) rules on basis planning, selective funding of
marital trusts to maximize the step-up (including issues relating
to valuation under the new 2704 proposed regs), valuation issues
for non-taxable estates, a fixes for estate plans that were drawn
for previously taxable (now, non-taxable) estates.
PRESENTED BY: Abby O’Connor and Patrick Duffey
Materials available here: http://floridataxlawyers.org/wp-content/uploads/2015/03/article.pdf
Nothing in this podcast is legal advice. Please seek counsel of your own choosing before making decisions impacting yourself or your business.