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CLATs and Private Annuities: Estate Planning Bet-to-Die Strategies
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Author: Peter Melcher J.D., LL.M., M.B.A. and Matthew Zuengler J.D.
Description:
CLATs and Private Annuities: Estate Planning Bet-to-Die Strategies provides a general explanation of how life interests in property are valued for transfer tax purposes, why the IRS is generally powerless to prevent overvaluation in certain circumstances, and the extent to which interests can be overvalued.
The module also discusses the key bet-to-die strategies (charitable lead annuity trusts (CLATs) and private annuity sales), and it explains their basic operation, advantages and disadvantages, how they produce economic benefits, and how planners can maximize these economic benefits.
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Course Details:
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Price: $30.00
Field of Study: Taxes
Prerequisites: none
Level: Basic
Advanced Preparation: None
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Library:
Learning Center Core
Technical Requirements:
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
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This course has not been preapproved for continuing education credit.
Since Continuing Education requirements vary from state to state and are subject to change without notice, please contact your licensing body for information on your CPE requirements and the applicability of this course to meet those specifications.
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