{"product_id":"102659","title":"Dynasty Trusts and GST Tactics: Generational Estate Planning After OBBBA","description":"\u003cp\u003eThe planning landscape changed twice in two years. First, the long-anticipated TCJA sunset that would have halved the exemption at the end of 2025 was cancelled. Second, OBBBA didn't merely extend the prior amount - it reset the exemption upward to $15M\/$30M and removed the sunset, indexing it to inflation from 2027 forward. The result is the highest transfer-tax exemption in U.S. history and a real shift in what \"good\" multi-generational planning looks like.\u003cbr\u003e\r\n\u003cbr\u003e\r\nFor most families, the dominant question is no longer \"how do we avoid estate tax?\" It is \"how do we move wealth across generations \u003cem\u003eand\u003c\/em\u003e preserve income-tax basis, \u003cem\u003eand\u003c\/em\u003e keep optionality given that 'permanent' is a political term, \u003cem\u003eand\u003c\/em\u003e govern the trust well for 100+ years?\" This course is built around that reframed problem. It moves from the GST tax framework that makes multi-generational planning necessary, through the dynasty-trust vehicle and the jurisdictions that house it, into funding leverage, drafting, administration, basis optimization, and the distinct ethical hazards of representing a family across generations. Hone your edge - register today!\u003c\/p\u003e\r\n\r\n\u003cul\u003e\r\n\t\u003cli\u003eIdentify the three GST taxable events and correctly assign generations.\u003c\/li\u003e\r\n\t\u003cli\u003eCalculate and apply the inclusion ratio and explain how automatic allocation defaults operate (and fail).\u003c\/li\u003e\r\n\t\u003cli\u003eAdvise on situs selection among the leading dynasty-trust jurisdictions and articulate the trade-offs.\u003c\/li\u003e\r\n\t\u003cli\u003eStructure exemption-leveraging transactions (IDGT sales, SLATs, etc.) and recognize their GST-specific pitfalls.\u003c\/li\u003e\r\n\t\u003cli\u003eDraft core multi-generational provisions that balance transfer-tax efficiency against income-tax basis, flexibility, and asset protection.\u003c\/li\u003e\r\n\t\u003cli\u003eManage the professional-responsibility issues unique to multi-generational, multi-beneficiary representation.\u003c\/li\u003e\r\n\u003c\/ul\u003e","brand":"NBI","offers":[{"title":"Live Webinar Registration","offer_id":64384837615985,"sku":"102659ER","price":429.0,"currency_code":"USD","in_stock":true},{"title":"OnDemand Video","offer_id":64384837648753,"sku":"102659SVDM","price":429.0,"currency_code":"USD","in_stock":true},{"title":"Course Book (PDF Download)","offer_id":64384837681521,"sku":"102659DM","price":99.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0692\/5998\/5214\/files\/CK-3837_510x370_Block.png?v=1786543336","url":"https:\/\/nbi-sems.com\/products\/102659","provider":"NBI","version":"1.0","type":"link"}