Estate Planning: Taking Advantage of TCJA Tax Rules Before They Sunset


CLE Credits earned: 2 GENERAL (or 2 LAW & LEGAL for WA state)

This course deals with the implications of the Tax Cuts and Jobs Act of 2017 (TCJA) on estate planning. Specifically, it will cover key provisions of the TCJA that are pertinent to estate planning, including Rule 199A and its implications for business and rental property owners. Find out about the tax deductions and increased exemption to take advantage of. Additionally, this course will cover sunset provisions, top transfer opportunities to inform your clients about, and new and obsolete uses of trusts. Income tax basis changes will also be discussed, as well as the effect of changes on the asset disposition under formula provisions in existing plans.

This course is co-sponsored by the Federal Bar Association.

Date / Time: April 2, 2019

•   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

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•   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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Original Broadcast Date: November 8, 2018

Rhonda A. Miller, Esq. concentrates on sophisticated estate planning including special needs trusts, asset protection trusts, spousal lifetime access trusts, charitable remainder trust, qualified small business trusts and other trust used to minimize or eliminate capital gains and estate tax. In addition, she focuses on administering large and complex estates including litigation with respect to those estates and correcting documents to optimize tax efficiencies. Ms. Miller has been working in partnership with individuals, families, business owners, corporate executives, retired military officers, and more, to provide tailored legal solutions. Her extensive courtroom and drafting experience allows her to think “out of the box” to meet her clients’ needs. Ms. Miller’s legal portfolio includes many of her own original documents, hand-drafted to address such issues as asset protection, flexible tax planning to ensure documents are nimble in the face of ever-changing tax laws, capital gains avoidance, problems with survivor benefits (TSP and FEGLI), and other client-specific needs. She is often hired by personal injury attorneys to handle guardianships, conservatorships, and special needs trusts for their injured or disabled clients. Ms. Miller and her husband, a retired Marine Corps Officer, live in Northern Virginia with their two children and their beloved service dog Natalie. She enjoys traveling with her daughter throughout the country who competes as competitive gymnast. Rhonda is a proud member of The Alexandria Singers, a pre-eminent Washington, D.C. area pop music group. Her son is following in his mom’s footstep taking up the mantel of musical theater.

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Accreditation on Formats: Live Video Broadcasts, “Live” Re-Broadcasts and On-Demand CLEs

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Section I. Key Provisions of the TCJA Pertinent to Estate Planning

Section II. Tax Deductions and Increased Exemption to Take Advantage of

Section III. “Use It or Lose It”: Sunset Provisions and the Likelihood of Their Renewal

Section IV. Advising Clients on the Top Transfer Opportunities

Section V. New and Obsolete Uses of Trusts

Section VI. Planning for Income Tax Basis Changes

Section VII. The Effect of Changes on the Asset Disposition Under Formula Provisions in Existing Plans