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PRODID:-//westlegaledcenter/javamail EN
VERSION:2.0
METHOD:PUBLISH

BEGIN:VEVENT
UID:WLEC-Tue May 21 01:46:15 CDT 2013
TRANSP:OPAQUE
DTSTART:20120621T130000Z
DTEND:20120621T160000Z
LOCATION:http://westlegaledcenter.com
DTSTAMP:20130521T064615Z
ORGANIZER:OnlineCLE@westlegaledcenter.com 
CREATED:20130521T064615Z
LAST-MODIFIED:20130521T064615Z
FBTYPE:BUSY
SUMMARY:Live Program: Lifetime Gift Planning in 2012 
DESCRIPTION:Already enrolled? Click below to view your current enrollments
  and start the program.\nhttp://westlegaledcenter.com/mycle/mycle.jsf?des
 tinationAfterLogin=loginRedirectToMyCLE\n\nWant to enroll? Click below to
  view the program details and add it to your shopping cart.\nhttp://westl
 egaledcenter.com/program_guide/course_detail.jsf?videoCourseId=47566354
 \n
\n\n\nLifetime Gift Planning in 2012 \n\nDate: 06/21/2012 9:00 AM ED
 \nDuration: 3 Hours \n\nDescription: \nIn 2012 the lifetime gift tax exem
 ption is $5,120,000, but unless Congress acts it will return to $1,000,00
 0 on January 1, 2013. This program focuses on how best to take advantage 
 of this limited opportunity for clients to make substantial lifetime gift
 s free of both gift and generation-skipping transfer tax. The faculty foc
 uses in-depth on discrete technical topics of interest to planners struct
 uring substantial gifts, and shares some specific ideas and real-life exa
 mples. Agenda ? Advantages and Drawbacks of Substantial Lifetime Gifts ? 
 Ideas for Using Exemption ? Can You Have Your Cake and Eat It Too?:  Life
 time credit shelter trusts?i.e., spouse as beneficiary; Avoiding the reci
 procal trust doctrine; Benefiting the donor spouse with a power of appoin
 tment ? Defective Grantor Trusts:  Tremendous advantages; The President's
  budget proposal ? GST Tax Issues in 2012 ? The Importance of Trust Flexi
 bility:  Flexible distribution provisions; Swapping assets; Decanting pro
 visions ? The Ins and Outs of Gift Splitting ? "Ask the Experts" Q&A Sess
 ion Faculty ?Marc J. Bloostein, Esq., Chair, Ropes & Gray LLP, Boston ?Li
 sa M. Rico, Esq., Gilmore, Rees & Carlson, PC, Wellesley Hills ?Andrew D.
  Rothstein, Esq., Goulston & Storrs, PC, Boston \n\n\n\nQuestions? Call 2
 4-hour Tech Support at 1-800-495-9378.
SEQUENCE:0
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