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Description: This program will discuss the unique estate planning opportunities created as a result of the 2020 Federal election. The 2021 Federal Estate and Gift Tax Exclusion is $11.7M per individual (or $23.4M for a married couple). While the exclusion was already set to drop to $5 million, as adjusted for inflation, on January 1, 2026, the recent Federal election creates the possibility that the exclusion will be reduced before that date, and potentially be reduced to a lesser amount. The Internal Revenue Service (IRS) has issued regulations confirming that gifts made prior to a reduction in the exclusion will not be “clawed back” into the gross estate for Federal Estate Tax purposes. Lifetime gifting opportunities, including the use of Spousal Limited Access Trusts (SLATs), Grantor Retained Annuity Trusts (GRATs), Qualified Personal Residence Trusts (QPRTs), and other techniques allow individuals to take advantage of the current exclusion rate while they are still able. This program discusses these planning opportunities in further detail.
Presenter Bios
Melanie Cuddyre is an Associate with Leech Tishman and a member of the Estates & Trusts and Taxation Practice Groups, as well as the Nonprofit Organizations Group. Melanie is based in the Pittsburgh office.
Melanie assists clients in the preparation of simple and complex wills, healthcare durable powers of attorney/ living wills and durable powers of attorney, trust planning, and charitable gift planning. She also advises high net worth individuals and families regarding intergenerational wealth transfers and asset protection. Melanie regularly counsels clients in planning for individuals with special needs and guardianship proceedings. She also has experience in estate and trust administration, as well as estate and fiduciary litigation matters.
In addition, Melanie assists clients in business succession planning, preparation of pre-marital agreements, and tax planning.
 | | Practice Areas: | | Estate Planning & Probate | | | Online Media Type: | | Audio | | | Production Date: | | 01/19/2021 12:00 PM EST | | | Level: | | Intermediate | | | Category: | | Standard | | | Duration: | | 1 Hours, 0 Minutes | | | Online Format: | | Live | |
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Purchase of this product provides online access for 180 days. If you are purchasing a live webcast, you will receive complimentary access to the on demand version for 180 days once it becomes available. Please note that the on demand and podcast versions may, or may not be accredited in your state.
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 sales@westlegaledcenter.com.
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| | • | Melanie Cuddyre, Esq. - Leech Tishman Fuscaldo & Lampl |
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