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OnDemand Course

Tax Reform Modifications to Gift Tax and Estate Plans

Gain a better understanding of the tax reform and how this could affect your clients' gift and estate planning.

Tax reform is here, but is it here to stay? What do your clients need to know about the effect tax reform has on their gift and estate planning? This information reviews the opportunities available because of tax reform, including providing concrete strategies for clients who previously had no lifetime exemption remaining and for clients with a net worth below the new exemption amounts. This program also addresses audit considerations and provides practical tips on mitigating your clients' exposure in audit.

90 minutes
Certificate of Completion
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Why Lorman?

Over 34 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

Tax Reform: What Did It Do, and Is It Here to Stay?

  • Lifetime Exemption and Other Indexed Amounts
  • Portability

Planning

  • Reviewing the Testamentary Plan
  • Strategies for Clients Who Previously Had No Lifetime Exemption Remaining
  • Strategies for Clients Who Are Not "Taxable" Anymore

The Effect of the Proposed Regulations on Potential "Clawback"

Planning to Avoid Pitfalls

Gift and Estate Tax Audit Considerations

  • Prepare for Audit at the Planning Stage
  • Section 2036
  • Installment Sales
  • Statutes of Limitations and Adequate Disclosure
  • Penalties
  • IRS Return Selection Process for Audits
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Why Lorman?

Over 34 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 February 25, 2019.

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 34 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

Keri D. Brown

Keri D. Brown

Baker Botts L.L.P.

  • Partner in the office of Baker Botts L.L.P.
  • Practice emphasizes all aspects of gift and estate tax litigation and controversy work and state court fiduciary litigation
  • Conducts regular seminars and workshops on numerous aspects of gift and estate tax controversies
  • Author of several publications related to transfer tax controversies
  • Fellow of the American College of Trust & Estate Counsel (ACTEC)
  • Board certified in estate planning and probate law by the Texas Board of Legal Specialization
  • Co-chair of ABA’s RPTE Section Income & Transfer Tax Planning Group, 2018
  • Council member, Houston Bar Association’s Probate, Trusts & Estates Section, 2018
  • Recognized as a Texas Super Lawyer Rising Star (Thomson Reuters), 2014-2018
  • Noted in The Legal 500, United States, 2009-2012, for tax controversy work
  • J.D. degree, South Texas College of Law; B.A. degree, Texas A&M University
  • Can be contacted at 713-229-1436. [email protected], Twitter® @KeriBrownUSA, and LinkedIn® www.linkedin.com/in/keri-brown/
Richard Ramirez

Richard Ramirez

Baker Botts L.L.P.

  • Special counsel in the office of Baker Botts L.L.P.
  • Practice emphasizes all aspects of gift and estate tax planning for high net worth individuals
  • Wrote several publications related to transfer planning techniques
  • Member, Houston Bar Association’s Probate, Trusts & Estates Section, 2009 - present
  • Member, Houston Business & Estate Planning Council, 2017 - present
  • 2015 Leadership Council on Legal Diversity Fellow
  • J.D. degree, The University of Texas School of Law; B.B.A. degree in accounting, Texas A&M University
  • Can be contacted at 713-229-1471, [email protected], and LinkedIn® www.linkedin.com/in/richard-ramirez-baker-botts/
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More Program Information

Why Lorman?

Over 34 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.

All of your training, right here at Lorman.

Pay once and get a full year of unlimited training in any format, any time!


  • OnDemand Courses
  • Live Webinars
  • MP3 Downloads
  • Course Manuals
  • Executive Reports
  • White Papers and Articles

Additional benefits include:

  • State Specific Credit Tracker
  • All-Access Pass Course Concierge

Questions? Call 877-296-2169 to speak with a real person.

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Product ID: 402206
Published 2019
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Available in Multiple Formats

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