Estate Planning for Investment Fund Manager: Navigating Section 2701 & Other Potential Tax Traps

$195.00

Live Broadcast on May 26, 2017

This presentation summarizes the structure and economics of a typical private equity fund (a “fund”), highlights some important tax issues to consider when transferring a fund manager’s various interests in a fund as part of an estate plan and describes certain planning techniques that may be used to mitigate or avoid unintended tax consequences.

This course is co-sponsored by the Palm Beach County Bar Association.

Key topics to be discussed:

  • Brief overview of the structure and economics investments funds
  • Overview of IRC Section 2701 and the Vertical Slice
  • Vesting Risks
  • Funding Future Capital Calls
  • Management Fee Waivers
  • Valuation
  • Non-Vertical Planning Techniques
  • Section 2701 Compliant Entities
  • Limited Power of Appointment Trust for Non-Members of the Transferors Family
  • Parallel Trusts

 
Date / Time: May 26, 2017

  • 2:00 pm – 4:00 pm Eastern
  • 1:00 pm – 3:00 pm Central
  • 12:00 pm – 2:00 pm Mountain
  • 11:00 am – 1:00 pm Pacific

 
Choose a format:

  • Live Video Broadcast/Re-Broadcast: Watch Program “live” in real-time, must sign-in and watch program on date and time set above. May ask questions during presentation via chat box. Qualifies for “live” CLE credit.
  • On-Demand Video: Access CLE 24/7 via on-demand library and watch program anytime. Qualifies for self-study CLE credit. On-demand versions are made available 7 business days after the original recording date and are view-able for up to one year.

 
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Clear

Live Broadcast on May 26, 2017

nathan-brownNathan Brown, Esq. is an associate in the Private Client Services Department. Nathan advises clients on a wide range of tax and estate planning matters, as well as estate and trust administration. He assists high net worth individuals and families develop suitable estate plans to maximize and protect the transfer of wealth to future generations.

Nathan is experienced in implementing advanced estate planning techniques, including irrevocable insurance trusts, grantor retained annuity trusts, sales to defective grantor trusts, inter vivos qualified terminable interest property trusts, family limited partnerships, all aspects of estate and trust administration and preparing Federal Estate Tax Returns.

In law school, Nathan received the Faculty Significant Achievement Award and the Outstanding Scholastic Achievement Award in Taxation, and in the process of earning his LL.M. he served as a Graduate Editor of the Florida Tax Review and received the Richard B. Stephens Award, given to the most outstanding student in the graduate tax program.

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On-demand CLE
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Section I. Brief overview of the structure and economics investments funds

Section II. Overview of IRC Section 2701 and the Vertical Slice

Section III. Other Tax Issues
a) Vesting Risks
b) Funding Future Capital Calls
c) Management Fee Waivers
d) Valuation

Section IV. Non-Vertical Planning Techniques
a) Section 2701 Compliant Entities
b) Limited Power of Appointment Trust for Non-Members of the Transferors Family
c) Parallel Trusts

COPIED