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The Mathematics of Estate Planning

Understand the importance of mathematically strategic estate planning and how it can impact your clients and your firm. A timely discussion on Mathematics of Estate Planning, and the potential risks, tricks and traps for the unwary that can be present if planners do not "run the numbers." The presenters will address issues regarding the applicable interest rates, mortality assumptions and other issues that must be taken into account when employing commonly used techniques, such as Installment Sales to Intentionally Defective Grantor Trusts (IDGTs), Self-Cancelling Installment Notes (SCINs), Private Annuities, Grantor Retained Annuity Trusts (GRATs), Charitable Remainder Trusts (CRATs and CRUTs), Charitable Lead Trusts (CLATs), and many more strategies. Practitioners should not miss this material.


Runtime: 90 minutes
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Why Lorman?

Over 30 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

The Power of Compounding

Navigating the Complex IRA and Qualified Retirement Plan Required Minimum Distribution Rules

The Financial Impact of Grantor Trust Status

Understanding the Effect of Annual Gifting, Crummey Powers, and Valuation Discounts

Running the Numbers on SCINs, Private Annuities and Possible Alternative Wealth Transfer Techniques

Working With the Probability of Exhaustion Test in the Context of Private Annuities

Running the Numbers on Grantor Retained Annuity Trusts, Installment Sales to IDGTs, SCGRATs, QPRTs, and Private Annuities

How to "Zero-out" a CLAT, and Defer Income Tax Using a Charitable Annuity

A Comparison of the Various Types of CRATS and CRUTS

How to Explain Complex Estate Planning Techniques to Clients Through Explanation Letters and Excel® Charts/Spreadsheets, Which Will Be Made Available to Participants

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More Program Information

Why Lorman?

Over 30 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

OnDemand Webinar

This program format does NOT qualify, nor meet the National Standard for NASBA accreditation.

Audio & Reference Manual

This program format does NOT qualify, nor meet the National Standard for NASBA accreditation.

MP3 Download

This program format does NOT qualify, nor meet the National Standard for NASBA accreditation.

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More Program Information

Why Lorman?

Over 30 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Kenneth J. Crotty

Kenneth J. Crotty

Gassman, Crotty & Denicolo, P.A.

  • Partner with Gassman, Crotty & Denicolo, P.A. located in Clearwater, FL
  • Practice focuses on estate, tax and trust planning, taxation, physician representation, and corporate and business law
  • Board Certified in Tax Law
  • Co-author of Bloomberg BNA’s Estate Tax Planning 2011 and 2012
  • LL.M. degree, University of Miami; J.D. degree, summa cum laude, Quinnipiac University; B.A. degree, University of California
Christopher J. Denicolo

Christopher J. Denicolo

Gassman, Crotty & Denicolo, P.A.

  • Partner with Gassman, Crotty & Denicolo, P.A. located in Clearwater, FL
  • Practices in the areas of estate, tax and trust planning, taxation, physician representation, corporate and business law, probate and trust administration, and asset protection
  • Co-author of Bloomberg BNA’s Estate Tax Planning 2011 and 2012
  • LL.M degree, University of Miami; J.D. degree, Stetson University College of Law; M.B.A. degree, Stetson University; B.A. and B.S. degrees, Florida State University
Alan S. Gassman

Alan S. Gassman

Gassman, Crotty & Denicolo, P.A.

  • Founder of Gassman, Crotty & Denicolo, P.A. located in Clearwater, FL
  • Practice focuses on the representation of high net worth families, physicians, business owners, and their companies in estate planning, taxation, and business and personal asset structuring
  • Lead author on Bloomberg BNA’s Estate Tax Planning 2011 and 2012
  • Frequent speaker and has written well over 100 publications
  • Achieved the highest rating with Martindale-Hubbell Law Directory
  • LL.M and J.D. degrees, University of Florida
Brandon Ketron

Brandon Ketron

Gassman, Crotty & Denicolo, P.A.

  • Associate attorney with Gassman, Crotty & Denicolo, P.A. located in Clearwater, FL
  • Practices in the areas of estate planning, tax, and corporate and business law
  • Licensed CPA in Florida and Virginia
  • LL.M degree, University of Florida; J.D. degree, cum laude, Stetson University; B.A. degree, cum laude, Roanoke College
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Product ID: 399920
Published 2016
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