Leveraging the Gift Tax Exemption
After the Fiscal Cliff Deal

The year 2012 was the year of the Dynasty Trust.  More Dynasty Trusts than ever have been set up and funded with $5 million gifts.  There was a mad rush to get these trusts finalized by year-end.  Some of our clients were lucky enough to get their trusts in place, while others waited too long and were unable to take advantage of the greatest opportunity in the history of gift tax planning.

Those who got their trusts funded now have $5 million in them that they may want to further leverage.  Since they are out of gift tax exemption, the next step is to utilize a combination of valuation discount planning and installment sales to these trusts to further leverage their gift tax exemption.

And those clients who failed to use their $5 million gift tax exemption are now wondering what to do. The great news is that those who missed the deadline can still use their $5 million gift tax exemption and leverage it with installment sales of assets subject to a valuation discount, but this time without the same urgency.

Join us and nationally renowned estate planning and asset protection attorney Steve Oshins for a plain-English, straightforward presentation entitled, “The Installment Sale to an Intentionally Defective Grantor Trust”.

On this 60-minute program, you’ll learn how to…

  • Leverage a Dynasty Trust even though you’re out of gift tax exemption
  • Use a Self-Cancelling Installment Note in place of a regular promissory note to gain a further advantage
  • Use a Private Annuity to gain an advantage if there is an early death, yet protect against longevity
  • Properly handle the steps of the installment sale transaction - - from A to Z!
  • And much, much more!
  • Program Title: The ABC’s of ILITs
  • Speaker:
  • Duration: 60 minutes

Steven J. Oshins

Esq., AEP (Distinguished)
Steven J. Oshins

Steven J. Oshins, Esq., AEP (Distinguished) is a member of the Law Offices of Oshins & Associates, LLC in Las Vegas, Nevada. He was inducted into the NAEPC Estate Planning Hall of Fame® in 2011.  He has been named one of the 24 “Elite Estate Planning Attorneys” in America by The Trust Advisor and one of the Top 100 Attorneys in Worth. He is listed in The Best Lawyers in America® and was named the Las Vegas Trusts and Estates Lawyer of the Year in 2012, 2015 and 2018 and the Las Vegas Tax Law Lawyer of the Year in 2016.

Steve has been very active in helping get some of the most valuable trust and creditor protection laws passed in Nevada including the 365-year Nevada dynasty trust law, the charging order laws for Nevada limited liability companies, limited partnerships and corporations and the Restricted LLC and Restricted LP laws allowing for larger valuation discounts than any other state allows.

IMPORTANT NOTICE REGARDING CE CREDIT

The Ultimate Estate Planner, Inc. and the presenter are not registered Continuing Education Sponsors and this program is not pre-approved for continuing education credit for any state or regulatory agency.

However, please note that each program includes a Certificate of Completion and, depending on the license and the regulatory agency for which governs a participant’s CE credit, some professionals may be able to self-report his or her participation and receive credit. It is the responsibility of the participant to complete any process necessary to seek self-reported CE credit for his or her participation. By registering for a teleconference (or purchasing on On-Demand program), you understand that CE credit is not guaranteed or warranted by the presenter or The Ultimate Estate Planner, Inc.

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