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Capital Gains and Income Tax Planning for Trusts, Estates, and Grantors

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Copyright Date: February, 2019
Product ID#: 81835DADM
Online Access: Expires 6 months from date of purchase

Credit Information

Intermediate

Estate Planning, Trusts & Probate

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Program Description

Since the virtual elimination of estate tax considerations from estate planning, the main focus has shifted to income and capital gains tax planning. This practical legal guide offers you essential strategies to advise clients on NIIT, trust income taxation and capital gains tax saving. Order today!

Course Content

Capital Gains Tactics
Basis Step-Up Strategies
Income Tax Planning Techniques for Individuals and Estates
Planning to Mitigate Tax on Net Investment Income/Passive Activities
Trust Income Taxation Tactics
Planning with and for Closely Held Businesses

Agenda / Content Covered

Session Time: 2:00 PM - 5:15 PM Eastern
Break 3:30 - 3:45 PM Eastern
Presenter: Brian Bojo

Capital Gains Tactics
1. Planning Strategies for Estates
2. Effective Trust Tactics
3. Maximizing Capital Gain Exclusions
Basis Step-Up Strategies
1. Minimizing Lifetime Gifts
2. Retaining Powers over Transferred Assets
3. Making Transfers to Older Relatives
4. Power of Substitution
5. Choosing Highly Appreciated Assets to Keep in the Estate
Income Tax Planning Techniques for Individuals and Estates
1. Using Grantor Trusts
2. Beneficiary Adjustments/Shifting Gains to Lower Income Bracket Beneficiaries
3. Fiduciary Active Participation
4. Use of S Corporations
5. Installment Sales
6. Use of Life Insurance, Retirement Plans and other Planning
Planning to Mitigate Tax on Net Investment Income/Passive Activities
Trust Income Taxation Tactics
Planning with and for Closely Held Businesses

Accreditation Details:

Credit Information

BRIAN BOJO is an attorney with McRae, Smith, Peek, Harman & Monroe LLP, in Rome, Georgia. Mr. Bojo is a transactional attorney. He advises individual and corporate clients on issues related to corporate governance, LLC formation and operation, nonprofit formation and operation, securities issuances, partnership issues, and the tax implications of various transactions. He also assists with the transition of businesses and business interests, such as through mergers with other businesses, acquisitions or purchases of businesses, and buy/sell agreements between shareholders. Mr. Bojo has substantial experience in the realm of the application of conservation easements to real property. He has advised land trusts, landowners, property managers, partnership managers, and individual investors, and has worked alongside numerous accounting firms, broker-dealers, land conservancy organizations, and qualified appraisers for the purpose of exploring the possibilities of land conservation. Mr. Bojo received his B.A. degree from Toccoa Falls College and earned his J.D. degree from Georgia State University College of Law. He is a May 2019 candidate for an L.L.M. in taxation from New York University School of Law.