Program Details
2026-02-19 13:00:00
Over 1,000+ webinars
Course Overview
2026-02-19 13:00:00
2h CLE Credits
Intermediate
2
1:00 pm - 1:20 pm ESTAttorneys will examine the core building blocks of estate planning, including revocable living trusts and powers of attorney, and learn how to apply these tools strategically across varying client wealth profiles and planning objectives.
Salvatore J. LaMendola 1:20 pm - 1:40 pm ESTThis segment covers how to leverage annual gift tax exclusions and irrevocable life insurance trusts to transfer wealth outside the taxable estate, reducing overall tax exposure while providing clients with meaningful, structured financial benefits for future generations.
Salvatore J. LaMendola 1:40 pm - 2:00 pm ESTAttorneys will explore how dynasty trusts and generation-skipping transfer tax strategies can preserve family wealth across multiple generations, with practical guidance on allocating GST exemptions and structuring long-term trusts to minimize transfer tax liability.
Salvatore J. LaMendola 2:10 pm - 2:30 pm ESTThis segment examines how family limited liability companies and valuation discount strategies can reduce the taxable value of transferred assets, providing attorneys with practical techniques to help clients maximize wealth transfer efficiency while maintaining defensible, IRS-compliant positions.
Salvatore J. LaMendola 2:30 pm - 2:50 pm ESTAttorneys will analyze sophisticated estate freeze techniques, including GRATs and installment sales to intentionally defective grantor trusts, designed to lock in current asset values and transfer future appreciation to heirs completely free of additional gift or estate tax.
Salvatore J. LaMendola 2:50 pm - 3:10 pm ESTThis segment explores how charitable remainder trusts, charitable lead trusts, and private foundations can be structured to achieve significant tax savings, fulfill philanthropic goals, and in optimal scenarios, eliminate estate tax liability entirely through coordinated, strategic charitable planning.
Salvatore J. LaMendolaSalvatore J. LaMendola has practiced in the Trusts and Estates Practice Group of Giarmarco, Mullins & Horton, P.C. since 1996. His practice centers on general estate planning and on amending irrevocable trusts through trust decanting, exercises of powers of appointment, and other techniques. He also advises clients on pre-death and post-death planning for IRAs and other retirement plans, and on charitable planning using charitable remainder trusts, charitable lead trusts, and private foundations.
Salvatore J. LaMendola has practiced in the Trusts and Estates Practice Group of Giarmarco, Mullins & Horton, P.C. since 1996. His practice centers on general estate planning and on amending irrevocable trusts through trust decanting, exercises of powers of appointment, and other techniques. He also advises clients on pre-death and post-death planning for IRAs and other retirement plans, and on charitable planning using charitable remainder trusts, charitable lead trusts, and private foundations.
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
