INSTANT DOWNLOAD: “Gains at Death, Gift or Distribution from Trust Bill”

No More Step-Up in Basis, PlusGain Realization at Death and When Gifting?

What You Need to Know About This New Tax Legislation

Senator Christopher Van Hollen and Representative Bill Pascrell have both introduced new legislative bills that would repeal the step-up in basis and create a gain realization at death and when gifting.  This move would seemingly put in place a similar system to that in Canada for the U.S.

This is why we’ve brought in the nation’s leading experts to break this one down!

Nationally renowned estate planning attorneys, Jonathan Blattmachr J.D., LL.M. (Taxation), Marty Shenkman J.D., CPA, MBA, nationally renowned CPA and IRA expert, Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished), CGMA, along with Law Professor Mitchell Gans, B.B.A., J.D., Hofstra University have teamed up together for this very timely, fast-paced presentation entitled, “The Van Hollen Gains at Death, Gift or Distribution from a Trust Bill (STEP)”.

This expert panel will address the legislative framework of the Van Hollen and Pascrell bills, including retroactive gain realization on 2021 gifts.  Through this program, you will learn:

• How will gains be recognized at death?
• Will the 39.6% long-term capital gain (LTCG) rate apply?

• What planning strategies can help mitigate the 39.6% rate?
• What will be the exemptions and exceptions?

• What gains will be realized upon gift?
• What will be the exemptions and exceptions for gifts made during life?

• What will be the exemptions and exceptions for gifts made after death?
• Can gifts be made to grantor trusts in 2021 without gain realization?

• Can gifts be made to non-grantor trusts in 2021 without gain realization?
• How will these new bills interact with the anti-grantor trust provisions of the proposed 99.5% Sanders legislation?

• What are the 21 and 30-year gain realization rules for trusts?
• Can gifts be made to charitable trusts?

• Can gifts be made to charity?
• What should practitioners do with respect to warning clients making large gifts in 2021?

• And much, more!

Your purchase includes an instantly downloadable MP4 video and audio recording, and PDF handout materials. You get all of this and more for your office for just $149. A PDF transcript is available as an add-on for an additional fee.