Family Entities, 2036, and Powell

Friday, November 3, 2017, 1:00 - 2:00 pm ET

Hot Topic Webinar Presented by

Jonathan G. Blattmachr, JD, Professor Mitchell M. Gans, and Howard Zaritsky, JD, LLM

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The Tax Court’s recent decision in Estate of Powell v. Commissioner raises new concerns about how Section 2036(a)(2) of the Code could affect estate planning with family limited partnerships or LLCs.  In this webinar, the panelists will analyze the Powell case and provide their insight on how it may impact estate planners advising existing family entities, as well as those who may recommend a family entity as a future planning strategy.  The speakers will consider what the court may have gotten right or wrong, and provide planning suggestions.

Jonathan G. Blattmachr, JD, has over 35 years of experience in trusts and estates law and is currently a Principal at Pioneer Wealth Partners, LLC. He is a retired member of Milbank Tweed Hadley & McCloy and the Alaska, California and New York Bars. Mr. Blattmachr writes and lectures extensively on estate and trust taxation and charitable giving and has authored or co-authored eight books and over 500 articles on estate planning topics. He also co-developed Wealth Transfer Planning™, an InterActive Legal software system published for lawyers that provides specific client advice and automated document assembly for wills, trusts, powers of attorney, and other estate planning documents.

Professor Mitchell M. Gans is the Steven A. Horowitz distinguished professor in taxation at Hofstra University School of Law, and an Adjunct Professor of Law at NYU Law School. He is an Academic Fellow at ACTEC and is the Academic Editor of the ACTEC Journal. Professor Gans is a leading scholar in the estate-and-gift tax area, teaching courses for the IRS on estate and gift tax and valuation methodology. He is a frequent lecturer for ALI-ABA, NYU, ACTEC, the ABA and other groups and has written numerous articles on estate tax planning topics, including a recent Leimberg Information Services article, co-authored with Jonathan Blattmachr, on the Proposed Section 2704 Regulations.

Howard M. Zaritsky is an attorney who consults exclusively with other attorneys and estate planning professionals on estate tax and estate planning issues and serves as an expert witness on estate and trust administration and planning and related income, estate, gift and GST tax questions. He was for 20 years a partner in the Fairfax, Virginia law firm of Zaritsky & Zaritsky, where his practice was limited to estate planning and administration, and related tax matters. Before that, he was for eight years a legislation attorney for the Congressional Research Service, where his responsibilities included advising members of congress and committee staff on tax matters. He is a member of the Virginia State Bar and the Virginia Bar Association, and has been a lecturer at most major tax and estate planning institutes. He is the author or co-author of over 200 articles, three Tax Management Portfolios, and a dozen treatises.

CLE Credits

InterActive Legal is not an approved Continuing Education Sponsor. However, several states and regulatory agencies for a variety of professionals that participate on our teleconferences may still receive continuing education credit for their participation. If a participant wishes to receive CE credit for their participation in these teleconferences, they must apply to receive credit on their own and through their individual states and regulatory authorities. It is the responsibility of the participant to file for CE credit and is not guaranteed by InterActive Legal.

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