INTERMEDIATE AND ADVANCED ESTATE PLANNING TECHNIQUES

By /
Discussion Leader: Leo Cushing, Esq., LL. M - Cushing & Dolan, PC
Date/Time: Nov 10, 2026
8:30 am - 12:00 pm
Location: Cushing & Dolan, PC (in person) or Zoom LVC
400 Fifth Avenue, Ste 400
Waltham, MA 02451
Details:

This program will introduce the participants to basic and advanced estate, gift, and generation skipping transfer tax rules. Pre-death planning is critical to minimize the overall wealth transfer taxes for a family. The program will address the following specific techniques:

  1. Revocable Trust and Marital Deduction Planning;
  2. Irrevocable Gifting Trusts Designed as Intentionally Defective Irrevocable Trusts;
  3. Discussion of Step Up in Basis v. Carry Over Basis;
  4. Gifting using Spousal Lifetime Access Trusts (SLATs);
  5. Funding SLATs with discounted assets using LLCs with voting and nonvoting shares;
  6. Valuation Issues;
  7. Grantor Retained Annuity Trusts (GRATs) and Qualified Personal Residents Trusts (QPRTs) compared to sales to Intentionally Defective Irrevocable Trusts; and
  8. Q&A.
Workforce Training Express Fund Course #C-16455 Apply for a maximum 100% reimbursement 3 weeks in advance of course date to be eligible: Express Program – Workforce Training Fund, Register Today!

Registration Form: 2026 Fall CPE Registration Form
CPE Credit Hours: 4