November 2019
Thursday, November 21, 2019
Planning for the Freeze: Trust & Estate Planning to "Freeze" Asset Values
Topics to be covered:
- Use of retained interest trusts to shift asset appreciation – GRATs, GRITs, GRUTs
- Installment note sales of closely-held companies to heirs
- Use of self-cancelling installment notes and private annuities
- Qualified Personal Residence Trusts
- Income tax consequences of asset freezes
Faculty: Missia Vaselaney, Taft Stettinius & Hollister LLP, Cleveland, OH and Michael Sneeringer, Porter Wright Morris & Arthur LLP, Naples, FL