PANEL: The 49th Annual Notre Dame Tax & Estate Planning Institute: A Tasting Menu

September 7, 2023

The 49th Annual Notre Dame Tax & Estate Planning Institute will take place on September 20-22, 2023, in South Bend, Indiana.  This presentation will provide a very small sampling of the many courses that will be presented at the Institute including: Dealing with grantor trust burn. What are options when the taxpayer tires of paying the tax on trust income? Revenue Ruling 2023-2 what does it mean and what can be done about basis step up on appreciated assets held in a grantor trust? Note sales to non-grantor (complex) trusts. Most advisers only consider sales to grantor trusts but in many instances a sale to a non-grantor trust is not only feasible but can open up valuable planning opportunities. Finally, what impact have the increases in interest rates had on estate planning techniques and what should be considered in planning? How does it impact QPRTs, GRATs, CRUTs, and other techniques.   This program will present practical and actionable planning ideas, and hopefully whet your appetite for the valuable upcoming Institute.   The Institute will have an impressive panel of speakers who will, as always, address numerous practical topics, relevant for a broad range of clients, even clients not exposed to the estate tax.   The Institute will use an in-person format at its traditional venue at the Century Center in downtown South Bend. For more information go to the link below or just search “Notre Dame Estate Tax Institute”   Speakers: Jerome M. Hesch, Director of the Institute  with Brad Dillon, Alan S. Gassman, and Martin M. Shenkman   *This may constitute attorney advertising. * No CPE, CLE, etc. is offered but a certificate of attendance will be provided.