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OnDemand Course

Navigating Estate Tax Liens

Learn practical tips in navigating liens in estate planning and administration.

Many fiduciaries are unaware of the special, or 'secret,' federal estate tax lien that attaches to a decedent's property at death or other federal tax liens which can impact the administration of an estate. They also do not understand that they may be personally liable for the estate tax if estate property subject to the lien is distributed before the federal tax liability is paid. This content will provide an in-depth look at the variety of federal tax liens which can affect estates, including the special, or 'secret,' estate tax lien, the general tax lien, and other types of more specialized estate tax liens. The topic will also explain how to identify the circumstances giving rise to these liens, the characteristics of each type of lien, the methods by which liens can be discharged and released, and the priority of these liens as against other competing interests. This information is critical for practitioners who counsel fiduciaries in the performance of their duties in estate administration.

Runtime: 95 minutes
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Why Lorman?

Over 33 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

General Tax Lien: The Basics

Federal Tax Liens Affecting Estates

  • Special Estate Tax Lien
  • General Tax Lien
  • Lien Under IRC 6324A
  • Lien Under IRC 6324B

Gift Tax Lien: The Basics

Personal Liability of the Fiduciary

  • Estate, Income, and Gift Taxes
  • Practice Tips for Minimizing Personal Liability

Transferee Liability

  • How and When It Arises
  • Probate Property
  • Non-Probate Property

Releases of Liens and Discharges of Property Subject to Estate Tax

  • Certificate of Release of Lien
  • Certificate of Discharge of Property Subject to Lien
  • Navigating Requests to Discharge Property Subject to Federal Estate Tax Lien

Divesting Property Subject to Estate Tax Lien

Estate Tax Lien Priority

  • Overview of Lien Priority
  • "Superpriority" Interests

Practice Tips - Navigating Liens in Estate Planning and Administration

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Why Lorman?

Over 33 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 Course

Applications have not yet been submitted for Delaware, Idaho, Kentucky, Maine, New Hampshire, Ohio, Oklahoma, South Carolina, and Wyoming CLE for this course. However, if you are interested in obtaining CLE for any of the listed states or have any additional credit questions please email us at [email protected] or call us at 866-352-9540.

This course was last revised on July 31, 2018.

Call 1-866-352-9540 for further credit information.

  • CA MCLE 1.5
     
  • Lorman Business Center, LLC. is a State Bar of California approved MCLE sponsor and this course qualifies for 1.5 CLE hours of participatory credit.
     
  • NM CLE 1.5
     
  • This program has been approved by the New Mexico Minimum Continuing Legal Education Board for 1.5 hours of credit.
     
  • WA CLE 1.5
     
  • This program has been approved by the Washington State Board of Continuing Legal Education for 1.5 hours of A/V credit under the Law & Legal Procedure category.
     

To earn each credit Lorman offers through the OnDemand learning platform, you need to watch 100% of the program. Also, for certain credits you will need to fulfill additional requirements which will be displayed on the "credits" tab when viewing the course.

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

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Why Lorman?

Over 33 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

Shaina S. Kamen

Shaina S. Kamen

Holland & Knight LLP

  • Attorney in the Personal Client Services group in the New York office of Stroock & Stroock & Lavan LLP
  • Her practice emphasizes all aspects of estate planning, with an emphasis on business succession planning, and New York and Florida estate and trust administration
  • Has written and spoken about a variety of topics in the areas of estate planning, with an emphasis on the recently updated procedure to request a Certificate of Discharge with respect to the estate tax lien
  • She earned her J.D. from Syracuse University College of Law and her Master of Laws in Taxation from Georgetown University Law Center
  • Member of the Trusts, Estates, and Surrogate’s Court Committee of the New York City Bar Association and the UJA – Federation of New York Lawyers Division Trusts & Estates Group, and is the Vice Chair of the Newsletter and Publications Committee, Trusts and Estates Law Section, New York State Bar Association. Ms. Kamen has been named as a “Rising Star” by Super Lawyers since 2015
  • Can be contacted at [email protected]
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Why Lorman?

Over 33 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.

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Product ID: 400204
Published 2018
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