Program Details
2025-05-19 13:00:00
Over 1,000+ webinars
Course Overview
2025-05-19 13:00:00
2h CLE Credits
Intermediate
2
1:00 pm - 1:30 pm ESTThis session examines the Tax Cuts and Jobs Act provisions sunsetting on December 31, 2025, including the potential reduction of the estate exemption from $13.99 million to approximately $7.4 million. Practitioners will learn about the anti-clawback rule, strategic gifting considerations for high net worth clients, and key provisions of the One Big Beautiful Bill currently moving through Congress.
Leah A. Foertsch
Gene M. Carlino 1:30 pm - 2:00 pm ESTThis session explores essential estate planning vehicles including GRATs, IDGTs, SLATs, Family Limited Partnerships, and Beneficiary Defective Inheritor’s Trusts tailored to different wealth levels. Attendees will learn how to build flexibility into these structures while achieving valuation discounts, estate freezes, and income tax efficiency for their clients.
Leah A. FoertschGene M. Carlino 2:00 pm - 2:10 pm ESTA brief intermission allowing attendees to refresh before the remaining sessions. Use this time to reflect on the wealth transfer strategies discussed and prepare questions for upcoming topics.
Leah A. FoertschGene M. Carlino 2:10 pm - 2:40 pm ESTThis session covers critical post-mortem planning tools including qualified disclaimers, powers of appointment, and the Delaware Tax Trap. Practitioners will examine recent case law including Annenberg and McDougall, learning how to address situations where estate planning was inadequate or funding failed to align with client intentions.
Leah A. FoertschGene M. Carlino 2:40 pm - 3:10 pm ESTThis session addresses recent developments in charitable giving including Charitable Remainder Trusts, the new proposed $5,000 charitable credit for scholarship-granting organizations, and wealth replacement strategies. Attendees will learn optimal funding approaches for CRTs, including timing considerations around appreciated assets and purchase agreements.
Leah A. FoertschGene M. CarlinoLeah A. Foertsch is Office Managing Partner (Boca Raton, FL) and a member of the Estate and Trust Planning, Administration and Litigation Team. Her practice focuses on advising individuals and families in trust and estate planning, probate administration, asset protection, wealth management, tax strategies, and real estate transactions.
Gene M. Carlino is a Partner and highly respected attorney with more than 25 years of experience in estate and tax planning and administration, Medicaid planning, probate administration, trust litigation, and representing individuals before the IRS and federal courts in tax matters.
Leah A. Foertsch is Office Managing Partner (Boca Raton, FL) and a member of the Estate and Trust Planning, Administration and Litigation Team. Her practice focuses on advising individuals and families in trust and estate planning, probate administration, asset protection, wealth management, tax strategies, and real estate transactions.
Gene M. Carlino is a Partner and highly respected attorney with more than 25 years of experience in estate and tax planning and administration, Medicaid planning, probate administration, trust litigation, and representing individuals before the IRS and federal courts in tax matters.
Requirements
The Alabama State Bar MCLE Commission requires attorneys to complete 12 credits, including 1 ethics, by December 31 of each year. All credits must be reported by February 15 of the following year. A maximum of 12 credits, including 1 ethics credit, may be carried over for 1 year only.
Formats
