Trusts, Estates & Probate

FastTrack

4.6

End-of-Year Gifts and TCJA Sunset Planning

Credits Available
Credit Status Total
Alaska CLE Approved 1 Total
Arizona CLE Approved 1 Total
California CLE Approved 1 Total
Colorado CLE Approved 1 Total
Connecticut CLE Approved 1 Total
Delaware CLE Approved 1 Total
Hawaii CLE Approved 1 Total
Idaho CLE Approved 1 Total
Kansas CLE Upon Request 1 Total
Minnesota CLE Approved 1 Total
Missouri CLE Approved 1.2 Total
Northern Mariana Islands CLE Approved 1 Total
Montana CLE Approved 1 Total
North Dakota CLE Approved 1 Total
Nebraska CLE Approved 1 Total
New Hampshire CLE Approved 1 Total
New Mexico CLE Approved 1 Total
Nevada CLE Approved 1 Total
New York CLE Approved 1 Total
Oklahoma CLE Approved 1 Total
Oregon CLE Upon Request 1 Total
Pennsylvania CLE Approved 1 Total
Rhode Island CLE Upon Request 1 Total
Vermont CLE Approved 1 Total
Washington CLE Approved 1 Total
West Virginia CLE Approved 1.2 Total
OnDemand
58 minutes
E. Dale Searcy
With E. Dale Searcy from Dale Searcy Attorney
Recorded December 19, 2023
Product ID 98460

Buy This Course

Course Includes
$199

OnDemand Video

Video Download

Course Book Download

Sorry, the course is no longer available.

or
Upgrade to Unlimited CLE and Get This Course
$129/month
All Inclusive CLE subscribers save an average of $3,000/year on CLE costs.

Overview

Maximize Your Client's Legacy: Cutting-Edge End-of-Year Gifting Strategies

With the end of the year fast approaching and TCJA exclusion sunset looming, now is the perfect time for practitioners to equip themselves with the latest gifting strategies to benefit their clients. Maximize annual gifting and utilize increased gift and estate tax exemptions! Led by our experienced tax attorney faculty, this session will delve into essential end-of-year gifting tactics, including leveraging the annual exclusion, implementing taxable gift strategies, and properly structuring and reporting gifts. With the doubled gift and estate tax exemption still in effect, practitioners will gain invaluable insights into sophisticated tools such as GRATs, intrafamily loans, formula gifting clauses, and more. Stay up to speed - register today!

  • Get an update on the current gift tax rules and exceptions.
  • Come away with a year-end to-do list of actionable items for your clients.
  • Ensure the transfers are properly recorded to take full advantage of the tax-saving rules.
  • Determine what needs to be done before TCJA tax breaks expire.

Abbreviated Agenda

  1. Annual Gift Tax Exclusion and Lifetime Gift Tax Exemption
  2. Year-End Gift Strategies
  3. Structuring Taxable Gifts
  4. Gift Tax Reporting
  5. IRS Guidance and Enforcement Trends
  6. TCJA Sunset Planning

Related Topics

Product ID 98460

Credit Details

Credits Available
Credit Status Total
Alaska CLE Approved 1 Total
Arizona CLE Approved 1 Total
California CLE Approved 1 Total
Colorado CLE Approved 1 Total
Connecticut CLE Approved 1 Total
Delaware CLE Approved 1 Total
Hawaii CLE Approved 1 Total
Idaho CLE Approved 1 Total
Kansas CLE Upon Request 1 Total
Minnesota CLE Approved 1 Total
Missouri CLE Approved 1.2 Total
Northern Mariana Islands CLE Approved 1 Total
Montana CLE Approved 1 Total
North Dakota CLE Approved 1 Total
Nebraska CLE Approved 1 Total
New Hampshire CLE Approved 1 Total
New Mexico CLE Approved 1 Total
Nevada CLE Approved 1 Total
New York CLE Approved 1 Total
Oklahoma CLE Approved 1 Total
Oregon CLE Upon Request 1 Total
Pennsylvania CLE Approved 1 Total
Rhode Island CLE Upon Request 1 Total
Vermont CLE Approved 1 Total
Washington CLE Approved 1 Total
West Virginia CLE Approved 1.2 Total
Select Jurisdiction
CLE

Agenda

All times are shown in

  1. End-of-Year Gifts and TCJA Sunset Planning

    1. Annual Gift Tax Exclusion and Lifetime Gift Tax Exemption
    2. Year-End Gift Strategies
    3. Structuring Taxable Gifts
    4. Gift Tax Reporting
    5. IRS Guidance and Enforcement Trends
    6. TCJA Sunset Planning

Who Should Attend

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

Speakers

E. Dale Searcy
E. Dale
Searcy
Dale Searcy Attorney
Speaker bio
E. Dale Searcy

E. Dale Searcy

Dale Searcy Attorney
E. Dale Searcy

is a professor of law emeritus at the University of Dayton School of Law where he has taught for more than 30 years, specializing in income tax, estate and gift tax, wills and trusts, and estate planning. Professor Searcy has advised the Tax Moot Court teams and the Phi Delta Phi legal professional fraternity, and founded and advised the Volunteer Income Tax Assistance (VITA) program. The law school student body has selected him Professor of the Year ten times. Since retiring from full-time teaching, Professor Searcy has consulted for lawyers. He earned his B.S. degree in mechanical engineering from General Motors Institute, his J.D. degree from Indiana University and his LL.M. degree in taxation from New York University.

View full profile

TOP FAQs

How do I access my courses?
Courses are available within your account. Simply login to your account and click on My Courses. If you require additional assistance please call our Customer Service Department at 800-930-6182.
Do you have options for attendees who are deaf or hard of hearing?
Closed captioning is available for all Live Webinars. After you've joined the event room, you can enable closed captioning by clicking the "cc" button in the lower right of the player.
What happens if my course is cancelled?
In the unlikely event that NBI cancels or reschedules an upcoming program, each registered attendee will be contacted via email by a representative of NBI. Outreach to attendees begins as soon as NBI is made aware that a program will not move forward at its originally scheduled date and time.
Are multiple attendee discounts available?
Yes, the more people you bring from your organization, the more you save. After the first registration, each additional attendee receives a special discount off of their total tuition.
When will the OnDemand be available and how long will I have access to the content?
The OnDemand Video will be available to stream within 14 days of live broadcast date. You will have access to the content for 6 months in your account. If you’re a subscriber, you’ll have access to your course recordings until 7 days after the expiration date of the subscription.
What is included with my course purchase?
When you enroll prior to the live event date you will receive access to the live-streaming webinar which will allow you to interact with faculty in real-time. With each course, you will receive access to the content via OnDemand Streaming and the Video Download. Course reference materials are included with each course purchase in a downloadable PDF format.
Will I receive a certificate of completion?
Yes, we'll email you a certificate of completion and store in your account for any future reporting needs.
Can multiple people watch courses and request credit?
While only paid registrants can receive continuing education credit for attending, there are no limitations to the number of viewers at each connection.

Have more questions? Please Contact Us