Unexpected Complexity of Marital Deductions

• Overview
• Agenda
• Faculty
• Credits

The marital deduction is simple in concept, but often proves complex in application, particularly in the arena of trusts and their administration. This live audio conference helps the trusts and estates practitioner have a better understanding of the intricacies of marital deduction planning in offsetting the gift and estate tax, and also in the context of the generation-skipping transfer tax, and fiduciary income taxation. The audio conference also addresses the types of trust and estate administration expenses and their effect on the calculation of the marital deduction. Additionally, the selection of marital deduction formula for trust allocation purposes is discussed. Failure to understand the requirements of the marital deduction and its complex interaction with other tax concepts can result in unintended and severe gift, estate, GST, and income tax consequences. This audio conference is a launching point for the attorney who wishes to expand his or her practice into the realm of advanced estate planning and administration.

Faculty

T. James Lee, Esq., Fennemore Craig, P.C.

Registration

To register for this live audio conference please dial 1-866-411-6211.