This program is part 2 of a 4-part program entitled "Twenty-Ninth Annual Duke Estate Planning Conference" provided by Duke University Law School.
This two-day conference consists of a series of lecture sessions designed to examine in detail current developments in the estate and gift tax field; strengthen the practitioners knowledge and application of estate planning techniques to a multitude of diverse and complex problems; and to provide a forum for the discussion of important estate planning problems and their solutions. The sessions will be led by a group of conference faculty members comprised of estate planning and tax practitioners and legal scholars. Faculty members have been selected for their knowledge of the subjects, teaching skills, and their ability to communicate clearly.
Topics for this discussion include:
Getting Money Out of the Family Business - This program will review planning techniques and considerations associated with extracting money from the family business - to the business owner, to family members, to trusts, and to related entities - whether in the form of compensation, dividends, S corporation distributions, redemption payments, rental income, interest and principal payments on installment notes, consulting arrangements, payments for the purchase of goodwill, or AFR loans.
Planning for Divorce of Business Owner - For estate planners who work with the owners of family businesses, divorce is too prevalent to ignore. You must assume that your client, one or more of his children, or his business partner or co-shareholder will get divorced sometime during the life cycle of the family business. Advance planning, in the drafting of buy-sell or partnership agreements, and the use of several tax-planning techniques at the time of a divorce, can help to alleviate both emotional and financial strain at what is already a difficult time for both a business owner and the business itself.
Planning Outside the Mainstream - In the first part of his presentation, Mr. Ratner will describe how life insurance and annuities can help provide our clients with the long-term financial security and flexibility they seek as they approach retirement. He will also focus on the integration of those products in a continuum from retirement planning to estate planning. Mr. Ratner will follow with a discussion of how planners can use the "letter of instructions" to compete an estate plan and add significant value to their client
If you intend to take a course for CLE credit, please make sure your state is listed in the "Accreditation" section to the upper right of the program description. Accreditation displayed is unique to the purchased program format (live conference, live webcast, on demand, podcast). Credit totals listed for live conferences are the maximum credits available. Credits issued will be based upon actual time in attendance. Credit totals for other formats are for complete programs. Partial credit is not available for any online or downloadable format.
West LegalEdcenter will not provide accreditation for states not listed.
This product is intended for individual use by the named purchaser. Group viewings for online programs may be arranged for five or more attorneys within the same organization prior to viewing by emailing west.wlec-sales@thomson.com.
