Estate Planning Strategies: Federal estate tax update, portability, liquidity, charitable deductions, what to do with real property, and key tax elections

Michael G. Zapson
Michael G. Zapson | Certilman Balin Adler & Hyman, LLP

Michael G. Zapson is a Partner in the Real Estate Group and Trusts and Estates Group at Certilman Balin Adler & Hyman, LLP. He advises real property owners, national companies, developers, purchasers, sellers, REITs, lenders, and brokers.

On-Demand: March 26, 2024

2 hour CLE

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Program Summary

This CLE delves into the realm of estate planning, including federal estate taxes. You'll learn about recent changes and how they impact estate planning. Also, you will learn the differences between portability, liquidity, and charitable deductions, as well as how to apply them effectively. We will investigate the complexities of real estate in estate planning, including crucial considerations and strategies. And lastly, we will discuss key tax decisions that affect estate planning. Whether you're an experienced estate planning professional or new to the field, this event will provide you with valuable insights and practical recommendations to help you enhance your practice.

Key topics to be discussed:

  • Federal Estate Tax Update
  • Portability, Liquidity, Charitable Deductions
  • What To Do with Real Property
  • Key Tax Elections

Closed-captioning available

Speakers

Michael-G.-Zapson_Certilman-Balin-Adler-&-Hyman,-LLP_myLawCLEMichael G. Zapson | Certilman Balin Adler & Hyman, LLP

Michael G. Zapson is a Partner in the Real Estate Group and Trusts and Estates Group at Certilman Balin Adler & Hyman, LLP. He advises real property owners, national companies, developers, purchasers, sellers, REITs, lenders, and brokers. His practice also encompasses real estate and zoning, as well as commercial and estate litigation, estate planning and tax planning. His practice bridges the gap between estate and tax planning for real estate professionals and others.

He frequently presents seminars on the topics of land use and development, and trusts and estates. Active in his community, Mr. Zapson is Chairman of the Long Island Chapter of the League of Conservation Voters, and a member of the Long Beach Lawyer’s Association, the Nassau County Bar Association, and the Association of the Bar of the City of New York.

Mr. Zapson was a member of the Nassau County Legislature where he chaired the Judiciary, Finance, and Public Works Committees. He served as Chairman of the Long Beach Democratic Committee, and is a Past President, Past Vice President, and Former Council Member of the City of Long Beach.

Mr. Zapson earned a Juris Doctor from the State University of New York at Buffalo and a Bachelor of Arts from Cornell University. He is admitted to practice in New York, and the U.S. District Courts for the Southern, Eastern and Northern Districts of New York.

Agenda

I. Federal Estate Tax Update | 12:00pm – 12:30pm

II. Portability, Liquidity, Charitable Deductions | 12:30m – 1:00pm

Break | 1:00pm – 1:10pm

III. What To Do with Real Property | 1:10pm – 1:40pm

IV. Key Tax Elections | 1:40pm – 2:10pm

Credits

Alaska

Approved for CLE Credits
2 General

Our programs are CLE-eligible through Alaska's recognition of multi-jurisdictional reciprocity.
Alabama

Pending CLE Approval
2 General

Arkansas

Approved for CLE Credits
2 General

Our programs are CLE-eligible through Arkansas's recognition of multi-jurisdictional reciprocity.
Arizona

Approved for CLE Credits
2 General

California

Approved for CLE Credits
2 General

Colorado

Pending CLE Approval
2 General

Connecticut

Approved for CLE Credits
2 General

District of Columbia

No MCLE Required
2 General Hours

Delaware

Pending CLE Approval
2 General

Florida

Approved via Attorney Submission
2.5 General

Receive CLE credit in Florida via reciprocity
Georgia

Approved for CLE Credits
2 General

Hawaii

Approved for CLE Credits
2 General

Iowa

Pending CLE Approval
2 General

Idaho

Pending CLE Approval
2 General

Illinois

Approved for Self-Study Credits
2 General

Indiana

Approved for Self-Study Credits
2 General

Kansas

Approved for Self-Study Credits
2 General

Kentucky

Pending CLE Approval
2 General

Louisiana

Approved for Self-Study Credits
2 General

Massachusetts

No MCLE Required
2 General Hours

Maryland

No MCLE Required
2 General Hours

Maine

Pending CLE Approval
2 General

Michigan

No MCLE Required
2 General Hours

Minnesota

Approved for Self-Study Credits
2 General

Missouri

Approved for CLE Credits
2.4 General

Mississippi

Pending CLE Approval
2 General

Montana

Approved for Self-Study Credits
2 General

North Carolina

Pending CLE Approval
2 General

North Dakota

Approved for CLE Credits
2 General

Our programs are CLE-eligible through North Dakota’s recognition of multi-jurisdictional reciprocity. Section 1, Policy 1.14
Nebraska

Pending CLE Approval
2 General

myLawCLE reports attendance to Nebraska on each attorney's behalf for all programs. Please do not self-report.
New Hampshire

Approved for CLE Credits
2 General

As of July 1, 2014, the NHMCLE Board no longer provides pre- or post-approval of courses. Attendees must self-determine whether a program is eligible for credit, and self-report their attendance online at www.nhbar.org, based on qualification provisions of Rule 53.
New Jersey

Approved for CLE Credits
2.4 General

Our programs are CLE-eligible through New Jersey's recognition of multi-jurisdictional reciprocity, except for the courses required under BCLE Reg. 201:2
New Mexico

Approved for Self-Study Credits
2 General

Nevada

Pending CLE Approval
2 General

New York

Approved for CLE Credits
2.4 General

Our programs are CLE-eligible through New York’s Approved Jurisdiction Group “A”.
Ohio

Approved for Self-Study Credits
2 General

Oklahoma

Approved for Self-Study Credits
2.5 General

Oregon

Pending CLE Approval
2 General

Pennsylvania

Approved for Self-Study Credits
2 General

Rhode Island

Pending CLE Approval
2.5 General

South Carolina

Pending CLE Approval
2 General

South Dakota

No MCLE Required
2 General Hours

Tennessee

Approved for Self-Study Credits
2 General

Texas

Approved for CLE Credits
2 General

Utah

Pending CLE Approval
2 General

Virginia

Not Eligible
2 General Hours Hours

Vermont

Approved for CLE Credits
2 General

Washington

Approved for Self-Study Credits
2 Law and Legal

For CLE course attendance credit, Washington state attorneys must self-apply to the Washington State Bar. myLawCLE will supply Washington state attorneys with the self-application package and instructions on how to gain credit.
Wisconsin

Approved for CLE Credits
2 General

West Virginia

Pending CLE Approval
2 General

Wyoming

Pending CLE Approval
2 General

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