Trusts, Estates & Probate

4.11

Planning With Grantor Trusts: 2025 Updates for Experienced Practitioners

Credits Available
Credit Status Total
Alaska CLE Approved 1.5 Total
Alabama CLE Approved 1.5 Total
Arkansas CLE Approved 1.5 Total
Arizona CLE Approved 1.5 Total
California CLE Approved 1.5 Total
Colorado CLE Approved 2 Total
Connecticut CLE Approved 1.5 Total
Delaware CLE Approved 1.5 Total
Florida CLE Approved 2 Total
Georgia CLE Approved 1.5 Total
Hawaii CLE Approved 1.5 Total
Iowa CLE Approved 1.5 Total
Idaho CLE Approved 1.5 Total
Illinois CLE Approved 1.5 Total
Indiana CLE Approved 1.5 Total
Kansas CLE Approved 1.5 Total
Louisiana CLE Approved 1.5 Total
Maine CLE Approved 1.5 Total
Minnesota CLE Approved 1.5 Total
Missouri CLE Approved 1.8 Total
Northern Mariana Islands CLE Approved 1.5 Total
Montana CLE Approved 1.5 Total
North Dakota CLE Upon Request 1.5 Total
Nebraska CLE Approved 1.5 Total
New Hampshire CLE Approved 1.5 Total
New Mexico CLE Approved 1.5 Total
Nevada CLE Approved 1.5 Total
New York CLE Approved 3.5 Total
Ohio CLE Approved 1.5 Total
Oklahoma CLE Approved 2 Total
Oregon CLE Approved 1.5 Total
Pennsylvania CLE Approved 1.5 Total
Rhode Island CLE Upon Request 1.5 Total
South Carolina CLE Approved 1.5 Total
Tennessee CLE Approved 1.5 Total
Texas CLE Approved 1.5 Total
Utah CLE Approved 1.5 Total
Vermont CLE Approved 1.5 Total
Washington CLE Approved 1.5 Total
Wisconsin CLE Approved 1.5 Total
West Virginia CLE Approved 1.8 Total
OnDemand
1 hours 28 minutes
Paul Jones
With Paul W. Jones from Hale | Wood pllc
Recorded January 30, 2025
Product ID 99681

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Overview

Clarify Current Restrictions and Get a Glimpse into the Future With Proposed Rulemaking and Enforcement Initiatives

The IRS and legislators have GRATs firmly in their sights with the intent to limit their effectiveness as a tax planning tool. This advanced-level course sums up critical recent and looming changes you need to know. As the landscape rapidly evolves, practitioners must urgently adapt their tactics to navigate recent rulings, proposed legislation, and impending changes. Don't risk falling behind -  update your expertise to protect your clients' interests in this complex and highly-scrutinized area of estate planning. Register today!

  • Develop protective measures against recent and potential GRAT restrictions.
  • Navigate grantor trust modifications.
  • Prepare clients for the significant impact of the looming TCJA sunset.
  • Ensure compliance with the new CTA ownership reporting for trusts.

Abbreviated Agenda

  1. Intentionally Defective Grantor Trusts (IDGTs) and Basis Adjustment After Rev. Rul. 2023-2
  2. Attacks on Grantor Retained Annuity Trusts (GRATs) in Proposed Legislation and Year 2025 Budget Proposal
  3. Modifying Grantor Trusts (CCA 202352018)
  4. Looming Tax Cuts and Jobs Act (TCJA) Sunset
  5. Grantor Trusts as Shareholders
  6. Corporate Transparency Act (CTA) Beneficial Ownership Information Reporting Requirements for Trusts
  7. SCOTUS Loper Decision and Its Far-Reaching Implications

Related Topics

Product ID 99681

Credit Details

Credits Available
Credit Status Total
Alaska CLE Approved 1.5 Total
Alabama CLE Approved 1.5 Total
Arkansas CLE Approved 1.5 Total
Arizona CLE Approved 1.5 Total
California CLE Approved 1.5 Total
Colorado CLE Approved 2 Total
Connecticut CLE Approved 1.5 Total
Delaware CLE Approved 1.5 Total
Florida CLE Approved 2 Total
Georgia CLE Approved 1.5 Total
Hawaii CLE Approved 1.5 Total
Iowa CLE Approved 1.5 Total
Idaho CLE Approved 1.5 Total
Illinois CLE Approved 1.5 Total
Indiana CLE Approved 1.5 Total
Kansas CLE Approved 1.5 Total
Louisiana CLE Approved 1.5 Total
Maine CLE Approved 1.5 Total
Minnesota CLE Approved 1.5 Total
Missouri CLE Approved 1.8 Total
Northern Mariana Islands CLE Approved 1.5 Total
Montana CLE Approved 1.5 Total
North Dakota CLE Upon Request 1.5 Total
Nebraska CLE Approved 1.5 Total
New Hampshire CLE Approved 1.5 Total
New Mexico CLE Approved 1.5 Total
Nevada CLE Approved 1.5 Total
New York CLE Approved 3.5 Total
Ohio CLE Approved 1.5 Total
Oklahoma CLE Approved 2 Total
Oregon CLE Approved 1.5 Total
Pennsylvania CLE Approved 1.5 Total
Rhode Island CLE Upon Request 1.5 Total
South Carolina CLE Approved 1.5 Total
Tennessee CLE Approved 1.5 Total
Texas CLE Approved 1.5 Total
Utah CLE Approved 1.5 Total
Vermont CLE Approved 1.5 Total
Washington CLE Approved 1.5 Total
Wisconsin CLE Approved 1.5 Total
West Virginia CLE Approved 1.8 Total
Select Jurisdiction
CLE

Agenda

All times are shown in

  1. Planning With Grantor Trusts: 2025 Updates for Experienced Practitioners

    1. Intentionally Defective Grantor Trusts (IDGTs) and Basis Adjustment After Rev. Rul. 2023-2
    2. Attacks on Grantor Retained Annuity Trusts (GRATs) in Proposed Legislation and Year 2025 Budget Proposal
    3. Modifying Grantor Trusts (CCA 202352018)
    4. Looming Tax Cuts and Jobs Act (TCJA) Sunset
    5. Grantor Trusts as Shareholders
    6. Corporate Transparency Act (CTA) Beneficial Ownership Information Reporting Requirements for Trusts
    7. SCOTUS Loper Decision and Its Far-Reaching Implications

Who Should Attend

This legal update is designed for trusts and estates attorneys. Accountants, CPAs, tax professionals, fiduciaries, and experienced paralegals will also benefit.

Speakers

Paul W Jones
Paul W.
Jones
Hale | Wood pllc
Speaker bio
Paul W Jones

Paul W. Jones

Hale | Wood pllc
Paul Jones

is a partner in the law firm of Hale | Wood PLLC, where he practices in the areas of tax, business, estate planning, wills, trust, probate, and real estate. He is admitted to practice before the Utah Supreme Court, Federal District Court of Utah and the U.S. Tax Court. Mr. Jones is a member of the Utah State Bar. He is also a licensed certified public accountant. Mr. Jones earned his B.A. degree and his J.D. degree, with honors, from the University of Utah and his Masters of Prof. Accountancy degree from Weber State University.

View full profile

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