Trusts, Estates & Probate

4.15

Planning With Grantor Trusts

Credits Available
Credit Status Total
Alaska CLE Reciprocity 3 Total
Alabama CLE Approved 3 Total
Arkansas CLE Approved 3 Total
Arizona CLE Approved 3 Total
California CLE Approved 3 Total
Colorado CLE Approved 4 Total
Connecticut CLE Approved 3 Total
Delaware CLE Approved 3 Total
Florida CLE Approved 3.5 Total
Georgia CLE Approved 3 Total
Hawaii CLE Approved 3 Total
Idaho CLE Approved 3 Total
Illinois CLE Approved 3 Total
Kansas CLE Approved 3.5 Total
Maine CLE Approved 3 Total
Minnesota CLE Approved 3 Total
Missouri CLE Approved 3.6 Total
Northern Mariana Islands CLE Approved 3 Total
Montana CLE Approved 3 Total
North Dakota CLE Approved 3 Total
Nebraska CLE Approved 3 Total
New Hampshire CLE Approved 3 Total
New Mexico CLE Approved 3 Total
Nevada CLE Approved 3 Total
New York CLE Approved 3.5 Total
Ohio CLE Approved 3 Total
Oklahoma CLE Approved 3.5 Total
Oregon CLE Upon Request 3 Total
Pennsylvania CLE Approved 3 Total
South Carolina CLE Approved 3 Total
Tennessee CLE Approved 3 Total
Utah CLE Approved 3 Total
Virginia CLE Approved 3 Total
Vermont CLE Approved 3 Total
Washington CLE Approved 3 Total
Wisconsin CLE Approved 3.5 Total
West Virginia CLE Approved 3.6 Total
OnDemand
3 hours 1 minute
Ann O
Louis Silverman
Christopher Denney
With Ann M. O'Hara from Dale & Eke, P.C. + 2 others
Recorded October 06, 2025.
Product ID 101085

Buy This Course

Course Includes
$299

OnDemand Video

Course Book Download

Overview

Hone Your Drafting Skills

This CLE course is designed to equip estate planning attorneys with the knowledge and skills necessary to draft grantor trusts. The course will cover the principles of grantor trust creation, explore the various types of grantor trust provisions, and provide practical guidance on drafting effective trust instruments. Register today!

  • Learn to control the income tax implications of grantor trust status.
  • Explore the key Internal Revenue Code (IRC) sections governing grantor trusts.
  • Distinguish between different types of grantor trust provisions.
  • Draft essential provisions for a grantor trust.

Abbreviated Agenda

  1. Grantor Trust Rules and Their Practical Application
  2. Drafting the Grantor Trust: Key Provisions (With Sample Language)
  3. Top Structures and Uses of Grantor Trusts: SLATs, Zeroed Out GRATs, IDGTs, etc.

Related Topics

Product ID 101085

Credit Details

Credits Available
Credit Status Total
Alaska CLE Reciprocity 3 Total
Alabama CLE Approved 3 Total
Arkansas CLE Approved 3 Total
Arizona CLE Approved 3 Total
California CLE Approved 3 Total
Colorado CLE Approved 4 Total
Connecticut CLE Approved 3 Total
Delaware CLE Approved 3 Total
Florida CLE Approved 3.5 Total
Georgia CLE Approved 3 Total
Hawaii CLE Approved 3 Total
Idaho CLE Approved 3 Total
Illinois CLE Approved 3 Total
Kansas CLE Approved 3.5 Total
Maine CLE Approved 3 Total
Minnesota CLE Approved 3 Total
Missouri CLE Approved 3.6 Total
Northern Mariana Islands CLE Approved 3 Total
Montana CLE Approved 3 Total
North Dakota CLE Approved 3 Total
Nebraska CLE Approved 3 Total
New Hampshire CLE Approved 3 Total
New Mexico CLE Approved 3 Total
Nevada CLE Approved 3 Total
New York CLE Approved 3.5 Total
Ohio CLE Approved 3 Total
Oklahoma CLE Approved 3.5 Total
Oregon CLE Upon Request 3 Total
Pennsylvania CLE Approved 3 Total
South Carolina CLE Approved 3 Total
Tennessee CLE Approved 3 Total
Utah CLE Approved 3 Total
Virginia CLE Approved 3 Total
Vermont CLE Approved 3 Total
Washington CLE Approved 3 Total
Wisconsin CLE Approved 3.5 Total
West Virginia CLE Approved 3.6 Total

Credit Details by Jurisdiction

OnDemand Video

CLE Credits
Alaska CLE Reciprocity · 3 Total Credits

Earn Until

OnDemand - Alaska CLE - 3: Alaska Bar members may claim credit for attending CLE programs that have been accredited by other mandatory CLE jurisdictions. This program qualifies for 3.0 hours of credit, which includes 3.0 hours of MCLE credit and 0.0 hour of MECLE credit.

Video Download - Alaska CLE - 3: Alaska Bar members may claim credit for attending CLE programs that have been accredited by other mandatory CLE jurisdictions. This program qualifies for 3.0 hours of credit, which includes 3.0 hours of MCLE credit and 0.0 hour of MECLE credit.

Alabama CLE Approved · 3 Total Credits

Earn Until

OnDemand - Alabama CLE - 3: This course or a portion thereof has been approved by the Alabama State Bar Mandatory Continuing Legal Education Commission for a maximum of 3.0 on-demand credit hours, including 0.0 ethics/professionalism credit.

Arkansas CLE Approved · 3 Total Credits

Earn Until

OnDemand - Arkansas CLE - 3: NBI, Inc. is an accredited sponsor in the state of Arkansas. This program qualifies for 3.0 hours of on demand continuing legal education credit, including 0.0 hour of ethics, consistent with the rules and regulations of the Arkansas Supreme Court of Professional Programs.

Video Download - Arkansas CLE - 3: NBI, Inc. is an accredited sponsor in the state of Arkansas. This program qualifies for 3.0 hours of on demand continuing legal education credit, including 0.0 hour of ethics, consistent with the rules and regulations of the Arkansas Supreme Court of Professional Programs.

Arizona CLE Approved · 3 Total Credits

Earn Until

OnDemand - Arizona CLE - 3: The State Bar of Arizona does not approve or accredit CLE activities for the Mandatory Continuing Legal Education requirement. This activity qualifies for 3.0 hours toward your annual CLE requirement for the State of Arizona, including 0.0 hour of professional responsibility.

Video Download - Arizona CLE - 3: The State Bar of Arizona does not approve or accredit CLE activities for the Mandatory Continuing Legal Education requirement. This activity qualifies for 3.0 hours toward your annual CLE requirement for the State of Arizona, including 0.0 hour of professional responsibility.

California CLE Approved · 3 Total Credits
  • 3 Estate Planning, Trust and Probate Law

Earn Until

OnDemand - California CLE - 3: This activity has been approved for Minimum Continuing Legal Education credit by the State Bar of California and qualifies for 3.0 hours of participatory credit, of which 0.0 hour will apply to legal ethics credit. NBI, Inc. certifies this activity conforms to the standards for approved education activities prescribed by the rules and regulations of the State Bar of California governing minimum continuing legal education. NBI, Inc. is a State Bar of California approved MCLE provider - #53. This course has been approved for 3.0 units in the area of Estate Planning, Trust and Probate Law by the California Board of Legal Specialization.

Video Download - California CLE - 3: This activity has been approved for Minimum Continuing Legal Education credit by the State Bar of California and qualifies for 3.0 hours of self-study credit, of which 0.0 hour will apply to legal ethics credit. NBI, Inc. certifies this activity conforms to the standards for approved education activities prescribed by the rules and regulations of the State Bar of California governing minimum continuing legal education. NBI, Inc. is a State Bar of California approved MCLE provider - #53. This course has been approved for 3.0 units in the area of Estate Planning, Trust and Probate Law by the California Board of Legal Specialization.

Colorado CLE Approved · 4 Total Credits

Earn Until

OnDemand - Colorado CLE - 4: NBI, Inc. is a Certified Provider, as recognized by the Colorado Supreme Court Continuing Legal and Judicial Education Committee. This program qualifies for 4.0 hours of home study general Colorado Continuing Legal Education Credit, including 0.0 professional responsibility credit.

Video Download - Colorado CLE - 4: NBI, Inc. is a Certified Provider, as recognized by the Colorado Supreme Court Continuing Legal and Judicial Education Committee. This program qualifies for 4.0 hours of home study general Colorado Continuing Legal Education Credit, including 0.0 professional responsibility credit.

Connecticut CLE Approved · 3 Total Credits

Earn Until

OnDemand - Connecticut CLE - 3: Neither the Connecticut Judicial Branch nor the Commission on Minimum Continuing Legal Education approve or accredit CLE providers or activities. It is the opinion of NBI, Inc. that this activity qualifies for 3.0 self-study hours toward your annual CLE requirement in Connecticut, including 0.0 self-study hour(s) of ethics/professionalism.

Video Download - Connecticut CLE - 3: Neither the Connecticut Judicial Branch nor the Commission on Minimum Continuing Legal Education approve or accredit CLE providers or activities. It is the opinion of NBI, Inc. that this activity qualifies for 3.0 self-study hours toward your annual CLE requirement in Connecticut, including 0.0 self-study hour(s) of ethics/professionalism.

Delaware CLE Approved · 3 Total Credits

Earn Until

OnDemand - Delaware CLE - 3: NBI, Inc. is an accredited sponsor of the Delaware Commission on Continuing Legal Education and recommends this program for 3.0 hours of eCLE credit, including 0.0 hour of ethics.

Florida CLE Approved · 3.5 Total Credits
  • 3.5 Wills, Trusts and Estates

Earn Until

OnDemand - Florida CLE - 3.5: Approved by The Florida Bar, this program qualifies for 3.50 general hours of CLER self-study credit including 0.0 hour of self-study professional responsibility (may include legal ethics, professionalism, substance abuse or mental illness and wellness programs). Certification: 3.5 - Wills, Trusts and Estates

Video Download - Florida CLE - 3.5: Approved by The Florida Bar, this program qualifies for 3.50 general hours of CLER self-study credit including 0.0 hour of self-study professional responsibility (may include legal ethics, professionalism, substance abuse or mental illness and wellness programs). Certification: 3.5 - Wills, Trusts and Estates

Georgia CLE Approved · 3 Total Credits

Earn Until

OnDemand - Georgia CLE - 3: This program is approved by the Commission on Continuing Lawyer Competency of the State Bar of Georgia. This program qualifies for 3.0 hours of distance learning continuing legal education credit with the Georgia Commission on Continuing Lawyer Competency, which includes 0.0 hour of distance learning ethics.

Video Download - Georgia CLE - 3: This program is approved by the Commission on Continuing Lawyer Competency of the State Bar of Georgia. This program qualifies for 3.0 hours of distance learning continuing legal education credit with the Georgia Commission on Continuing Lawyer Competency, which includes 0.0 hour of distance learning ethics.

Hawaii CLE Approved · 3 Total Credits

Earn Until

OnDemand - Hawaii CLE - 3: NBI, Inc. is an Accredited Provider with the Hawaii State Board of Continuing Legal Education. This alternative format activity has been approved for 3.0 hours of credit for the state of Hawaii, which includes 0.0 hour of ethics or professional responsibility education.

Video Download - Hawaii CLE - 3: NBI, Inc. is an Accredited Provider with the Hawaii State Board of Continuing Legal Education. This alternative format activity has been approved for 3.0 hours of credit for the state of Hawaii, which includes 0.0 hour of ethics or professional responsibility education.

Idaho CLE Approved · 3 Total Credits

Earn Until

OnDemand - Idaho CLE - 3: Approved for 3.0 hours of self-study continuing legal education credit in the state of Idaho, which includes 0.0 self-study legal ethics or professional responsibility credit.

Video Download - Idaho CLE - 3: Approved for 3.0 hours of self-study continuing legal education credit in the state of Idaho, which includes 0.0 self-study legal ethics or professional responsibility credit.

Illinois CLE Approved · 3 Total Credits

Earn Until

OnDemand - Illinois CLE - 3: This program has been approved by the Illinois MCLE Board for 3.0 hours of recorded technology CLE credit by the Illinois Supreme Court Commission on Professionalism.

Video Download - Illinois CLE - 3: This program has been approved by the Illinois MCLE Board for 3.0 hours of recorded technology CLE credit by the Illinois Supreme Court Commission on Professionalism.

Kansas CLE Approved · 3.5 Total Credits

Earn Until

OnDemand - Kansas CLE - 3.5: Approved by Kansas CLE for 3.50 hours of prerecorded format continuing legal education credit, which includes 0.0 hour of ethics and professionalism credit.

Video Download - Kansas CLE - 3.5: Approved by Kansas CLE for 3.50 hours of prerecorded format continuing legal education credit, which includes 0.0 hour of ethics and professionalism credit.

Maine CLE Approved · 3 Total Credits

Earn Until

OnDemand - Maine CLE - 3: This course has been approved by the State of Maine Board of Overseers of the Bar. Lawyers who complete this course will receive 3.0 hours of self-study CLE credit

Video Download - Maine CLE - 3: This course has been approved by the State of Maine Board of Overseers of the Bar. Lawyers who complete this course will receive 3.0 hours of self-study CLE credit

Course Book - Maine CLE - 3: This course has been approved by the State of Maine Board of Overseers of the Bar. Lawyers who complete this course will receive 3.0 hours of self-study CLE credit

Minnesota CLE Approved · 3 Total Credits

Earn Until

OnDemand - Minnesota CLE - 3: Approved for 3.0 hours of standard on-demand CLE credit, including 0.0 hour of ethics credit by the Minnesota Board of Continuing Legal Education.

Video Download - Minnesota CLE - 3: Approved for 3.0 hours of standard on-demand CLE credit, including 0.0 hour of ethics credit by the Minnesota Board of Continuing Legal Education.

Missouri CLE Approved · 3.6 Total Credits

Earn Until

OnDemand - Missouri CLE - 3.6: NBI, Inc. is an accredited sponsor with Missouri Minimum Continuing Legal Education. This program qualifies for 3.60 self-study CLE credit hours.

Video Download - Missouri CLE - 3.6: NBI, Inc. is an accredited sponsor with Missouri Minimum Continuing Legal Education. This program qualifies for 3.60 self-study CLE credit hours.

Course Book - Missouri CLE - 3.6: NBI, Inc. is an accredited sponsor with Missouri Minimum Continuing Legal Education. This program qualifies for 3.60 self-study CLE credit hours.

Northern Mariana Islands CLE Approved · 3 Total Credits

Earn Until

OnDemand - Northern Mariana Islands CLE - 3: This course has been approved by the Commonwealth of the Northern Mariana Islands. Lawyers who complete this course shall receive 3.0 hours of self-study CLE credit.

Video Download - Northern Mariana Islands CLE - 3: This course has been approved by the Commonwealth of the Northern Mariana Islands. Lawyers who complete this course shall receive 3.0 hours of self-study CLE credit.

Course Book - Northern Mariana Islands CLE - 3: This course has been approved by the Commonwealth of the Northern Mariana Islands. Lawyers who complete this course shall receive 3.0 hours of self-study CLE credit.

Montana CLE Approved · 3 Total Credits

Earn Until

OnDemand - Montana CLE - 3: This program qualifies for 3.0 hours of self-study CLE credit by the Montana Commission of Continuing Legal Education, including 0.0 hour of professional fitness and integrity credit.

Video Download - Montana CLE - 3: This program qualifies for 3.0 hours of self-study CLE credit by the Montana Commission of Continuing Legal Education, including 0.0 hour of professional fitness and integrity credit.

North Dakota CLE Approved · 3 Total Credits

Earn Until

OnDemand - North Dakota CLE - 3: North Dakota attorneys completing this program may claim 3.0 North Dakota self-study CLE credit hours, including 0.0 hour of self-study ethics credit, on the Report of Compliance.

Video Download - North Dakota CLE - 3: North Dakota attorneys completing this program may claim 3.0 North Dakota self-study CLE credit hours, including 0.0 hour of self-study ethics credit, on the Report of Compliance.

Nebraska CLE Approved · 3 Total Credits

Earn Until

OnDemand - Nebraska CLE - 3: NBI, Inc. is an accredited CLE sponsor in the state of Nebraska. This activity has been approved for 3.0 distance learning CLE credits, including 0.0 hour of professional responsibility credit.

Video Download - Nebraska CLE - 3: NBI, Inc. is an accredited CLE sponsor in the state of Nebraska. This activity has been approved for 3.0 distance learning CLE credits, including 0.0 hour of professional responsibility credit.

New Hampshire CLE Approved · 3 Total Credits

Earn Until

OnDemand - New Hampshire CLE - 3: NHMCLE does not approve or accredit CLE activities for the NH Minimum CLE requirement. NBI, Inc. believes this course meets the requirements of NH Supreme Court Rule 53 toward the annual NHMCLE requirement.

Video Download - New Hampshire CLE - 3: NHMCLE does not approve or accredit CLE activities for the NH Minimum CLE requirement. NBI, Inc. believes this course meets the requirements of NH Supreme Court Rule 53 toward the annual NHMCLE requirement.

New Mexico CLE Approved · 3 Total Credits

Earn Until

OnDemand - New Mexico CLE - 3: This program has been approved by the Board of Bar Commissioners of the State Bar of New Mexico. This program qualifies for 3.0 hours of self-study credit, including 0.0 hour of self-study ethics credit.

Video Download - New Mexico CLE - 3: This program has been approved by the Board of Bar Commissioners of the State Bar of New Mexico. This program qualifies for 3.0 hours of self-study credit, including 0.0 hour of self-study ethics credit.

Nevada CLE Approved · 3 Total Credits

Earn Until

OnDemand - Nevada CLE - 3: This course has been approved by the Nevada Board of Continuing Legal Education. This program qualifies for 3.0 hours of alternative format CLE credits by the Nevada Board of Continuing Legal Education, which includes 0.0 hour of alternative format ethical considerations.

Video Download - Nevada CLE - 3: This course has been approved by the Nevada Board of Continuing Legal Education. This program qualifies for 3.0 hours of alternative format CLE credits by the Nevada Board of Continuing Legal Education, which includes 0.0 hour of alternative format ethical considerations.

New York CLE Approved · 3.5 Total Credits
  • 3.5 Areas of Professional Practice

Earn Until

OnDemand - New York CLE - 3.5: This nontraditional format course has been approved in accordance with the requirements of the New York State Continuing Legal Education Board for up to 3.50 credit hours. 3.50 hours can be applied to the areas of professional practice requirement and is approved for experienced attorneys. NBI, Inc. offers a Financial Hardship Policy for qualifying individuals. To apply, please submit a request via email to our Tuition Discount Committee at customerservice@nbi-sems.com.

Video Download - New York CLE - 3.5: This nontraditional format course has been approved in accordance with the requirements of the New York State Continuing Legal Education Board for up to 3.50 credit hours. 3.50 hours can be applied to the areas of professional practice requirement and is approved for experienced attorneys. NBI, Inc. offers a Financial Hardship Policy for qualifying individuals. To apply, please submit a request via email to our Tuition Discount Committee at customerservice@nbi-sems.com.

Ohio CLE Approved · 3 Total Credits

Earn Until

OnDemand - Ohio CLE - 3: This course has been approved by the Supreme Court of Ohio Commission on Continuing Legal Education for 3.0 self-study CLE credit hours, including 0.0 hour of attorney professional conduct instruction.

Video Download - Ohio CLE - 3: This course has been approved by the Supreme Court of Ohio Commission on Continuing Legal Education for 3.0 self-study CLE credit hours, including 0.0 hour of attorney professional conduct instruction.

Oklahoma CLE Approved · 3.5 Total Credits

Earn Until

OnDemand - Oklahoma CLE - 3.5: This course has been approved by the Oklahoma Bar Association Mandatory Continuing Legal Education Commission. This program qualifies for 3.50 of On Demand CLE credit hours, which includes 0.0 hour of legal ethics.

Video Download - Oklahoma CLE - 3.5: This course has been approved by the Oklahoma Bar Association Mandatory Continuing Legal Education Commission. This program qualifies for 3.50 of On Demand CLE credit hours, which includes 0.0 hour of legal ethics.

Oregon CLE Upon Request · 3 Total Credits

Earn Until

OnDemand - Oregon CLE - 3: NBI is an approved sponsor with Oregon MCLE. Upon course completion and credit request submittal, an application will be submitted to Oregon MCLE.

Video Download - Oregon CLE - 3: NBI is an approved sponsor with Oregon MCLE. Upon course completion and credit request submittal, an application will be submitted to Oregon MCLE.

Pennsylvania CLE Approved · 3 Total Credits

Earn Until

OnDemand - Pennsylvania CLE - 3: This program has been approved by the Pennsylvania Continuing Legal Education Board. This program qualifies for 3.0 hours of distance learning credit, including 3.0 hours of substantive law, practice and procedure CLE credit and 0.0 hour of ethics, professionalism or substance abuse distance learning CLE credit.

Video Download - Pennsylvania CLE - 3: This program has been approved by the Pennsylvania Continuing Legal Education Board. This program qualifies for 3.0 hours of distance learning credit, including 3.0 hours of substantive law, practice and procedure CLE credit and 0.0 hour of ethics, professionalism or substance abuse distance learning CLE credit.

South Carolina CLE Approved · 3 Total Credits

Earn Until

OnDemand - South Carolina CLE - 3: This course is accredited by the South Carolina Commission on Continuing Legal Education and Specialization for 3.0 alternatively delivered hours, of which 0.0 hour relates to legal ethics and professional responsibility.

Tennessee CLE Approved · 3 Total Credits

Earn Until

OnDemand - Tennessee CLE - 3: This course has been approved by the Tennessee Commission on Continuing Legal Education for a maximum of 3.0 hours of Distance Learning credit, including 0.0 hour of ethics/professionalism (EP) credit.

Utah CLE Approved · 3 Total Credits

Earn Until

OnDemand - Utah CLE - 3: National Business Institute is an approved "presumptive provider" with the Utah State Board of Continuing Legal Education. This program qualifies for 3.0 hours of self-study CLE credit for Utah attorneys, which includes 0.0 hour of ethics credit.

Video Download - Utah CLE - 3: National Business Institute is an approved "presumptive provider" with the Utah State Board of Continuing Legal Education. This program qualifies for 3.0 hours of self-study CLE credit for Utah attorneys, which includes 0.0 hour of ethics credit.

Virginia CLE Approved · 3 Total Credits

Earn Until

OnDemand - Virginia CLE - 3: This course has been approved by the Virginia Mandatory Continuing Legal Education Board for 3.0 hours of prerecorded credit, of which 0.0 hour will also apply in the area of legal ethics or professionalism.

Video Download - Virginia CLE - 3: This course has been approved by the Virginia Mandatory Continuing Legal Education Board for 3.0 hours of prerecorded credit, of which 0.0 hour will also apply in the area of legal ethics or professionalism.

Vermont CLE Approved · 3 Total Credits

Earn Until

OnDemand - Vermont CLE - 3: This course has been approved by the Vermont Board of Mandatory Continuing Legal Education. This program qualifies for 3.0 hours of self-study credit, including 0.0 hour of self-study ethics credit.

Video Download - Vermont CLE - 3: This course has been approved by the Vermont Board of Mandatory Continuing Legal Education. This program qualifies for 3.0 hours of self-study credit, including 0.0 hour of self-study ethics credit.

Washington CLE Approved · 3 Total Credits

Earn Until

OnDemand - Washington CLE - 3: This program qualifies for 3.0 hours of Washington continuing legal education (Self Study) A/V credit, which includes 3.0 hours of Law and Legal Procedure and 0.0 hour of ethics and professional responsibility.

Video Download - Washington CLE - 3: This program qualifies for 3.0 hours of Washington continuing legal education (Self Study) A/V credit, which includes 3.0 hours of Law and Legal Procedure and 0.0 hour of ethics and professional responsibility.

Wisconsin CLE Approved · 3.5 Total Credits

Earn Until

OnDemand - Wisconsin CLE - 3.5: Approved for 3.50 hours of repeated on-demand CLE credit by the Board of Bar Examiners.

Video Download - Wisconsin CLE - 3.5: Approved for 3.50 hours of repeated on-demand CLE credit by the Board of Bar Examiners.

West Virginia CLE Approved · 3.6 Total Credits

Earn Until

OnDemand - West Virginia CLE - 3.6: This program qualifies for 3.60 hours of pre-recorded credit, which includes 0.0 hour of pre-recorded ethics credit, under the West Virginia Rules for Mandatory Continuing Legal Education.

Video Download - West Virginia CLE - 3.6: This program qualifies for 3.60 hours of pre-recorded credit, which includes 0.0 hour of pre-recorded ethics credit, under the West Virginia Rules for Mandatory Continuing Legal Education.

Course Book (PDF Download)

CLE Credits
Maine CLE Approved · 3 Total Credits

Earn Until

Course Book - Maine CLE - 3: This course has been approved by the State of Maine Board of Overseers of the Bar. Lawyers who complete this course will receive 3.0 hours of self-study CLE credit

Missouri CLE Approved · 3.6 Total Credits

Earn Until

Course Book - Missouri CLE - 3.6: NBI, Inc. is an accredited sponsor with Missouri Minimum Continuing Legal Education. This program qualifies for 3.60 self-study CLE credit hours.

Northern Mariana Islands CLE Approved · 3 Total Credits

Earn Until

Course Book - Northern Mariana Islands CLE - 3: This course has been approved by the Commonwealth of the Northern Mariana Islands. Lawyers who complete this course shall receive 3.0 hours of self-study CLE credit.
Select Jurisdiction
CLE

Agenda

All times are shown in

  1. Grantor Trust Rules and Their Practical Application

    1. IRC Section 673: Reversionary Interest
    2. IRC Section 674: Power to Control Beneficial Enjoyment
    3. IRC Section 675: Administrative Powers
    4. IRC Section 677: Income for the Benefit of the Grantor
    5. IRC Section 678: Person Other Than Grantor Treated as Substantial Owner

  2. Drafting the Grantor Trust: Key Provisions (With Sample Language)

    1. Essential Trust Provisions Review and Analysis
    2. Determining Grantor Trigger and Preventing Unintentional Grantor Trust Status
    3. Flexibility in Drafting

  3. Top Structures and Uses of Grantor Trusts: SLATs, Zeroed Out GRATs, IDGTs, etc.

Who Should Attend

This legal course is designed for attorneys. Accountants, tax professionals, fiduciaries, and paralegals will also benefit.

Speakers

Ann M O'Hara
Ann M.
O'Hara
Dale & Eke, P.C.
Louis A Silverman
Louis A.
Silverman
Tempe Estate Law
Christopher E Denney
Christopher E.
Denney
Silvermark CPAs & Advisors
Speaker bio
Ann M O'Hara

Ann M. O'Hara

Dale & Eke, P.C.
Ann O'Hara

is an attorney with Dale & Eke, P.C. in Indianapolis. She currently practices in the areas of employee benefits, estate planning and probate, and trust administration. Ms. O'Hara served as an adjunct professor in individual federal taxation at the Kelley School of Business, Indiana University, and has lectured on federal estate and gift taxes issues. While completing her law degree, she was a tax analyst for the Indiana Inheritance Tax Division of the Indiana Department of Revenue, and also served as director of the Corporations Division of the Indiana Secretary of State's Office. Ms. O'Hara earned her B.S. degree in finance, summa cum laude, from St. Joseph's College and her J.D. degree from Indiana University Robert H. McKinney School of Law.

View full profile
Speaker bio
Louis A Silverman

Louis A. Silverman

Tempe Estate Law
Louis Silverman

is an attorney at Praesidium Law, PLLC, where he practices in the areas of estate planning, estate administration, probate law, and related matters. Mr. Silverman is board-certified in estate and trust law by the State Bar of Arizona. His practice emphasizes estate planning, which includes wills and trusts and other estate planning devices; and trust administration and probate, which includes death probate, guardianship, and conservatorship. Mr. Silverman has served as Judge Pro Tem on the Maricopa County Superior Court. He is a member of WealthCounsel, and is a past member of the Elder Law, Mental Health and Special Needs Planning Section of the State Bar of Arizona. Mr. Silverman is a board member emeritus of the Sonoran University of Health Sciences, past president of the Board of Directors of Tempe Leadership and past president of Tempe Community Action Agency. He earned his B.S. degree in business from Arizona State University and his J.D. degree from South Texas College of Law in Houston. Mr. Silverman is admitted to practice in the state courts of Arizona and Texas, U.S. District Court for Arizona and Western District of Texas.

View full profile
Speaker bio
Christopher E Denney

Christopher E. Denney

Silvermark CPAs & Advisors
Christopher Denney

, MPA, MST, CPA, CGMA, ABV, CVA, CM & AA, CFF, CEPA, IFRS, is the managing member with Silvermark CPAs & Advisors, where he has more than 20 years of consulting experience. He has represented three Big 4 accounting firms, some in tax leadership roles, and a Fortune 500 Company as a tax officer. Mr. Denney's strengths are in identifying tax planning opportunities and areas of tax risk, and some of his tax research has been nationally published. He is a member of the American Institute of Certified Public Accountants, and the ABV Section; Indiana CPA Society; National Association of Certified Valuation Analysts; and Ball State University Accounting Department Executive Advisory Council. Mr. Denney earned his B.S. degree in accounting from Ball State University and both of his M.S. degrees, in taxation and professional accountancy, from Indiana University.

View full profile
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