Overview
This OnDemand Webinar will review matrimonial implications to estate and trust planning. It will focus on the use of trusts and other estate planning techniques before marriage and during, after and before remarriage, to protect assets from matrimonial claims. Practical planning concepts; drafting considerations; income, gift and estate tax implications; and ancillary considerations will be reviewed. The objective of this OnDemand Webinar is to provide you with a practical and detailed understanding of how to address potential divorce and related concerns of your clients.
Authors
Charles C. Abut, Law Office of Charles C. Abut
Martin M. Shenkman, CPA, M.B.A., J.D., Shenkman Law
Self Study Credit - OnDemand Webinar
| CLE | 1 | ME, NV, PA, VA | |
| CLE | 1.25 | AK, AZ, CA, IL, NC, ND, VT | |
| CLE | 1.4 | MS, NM | |
| CLE | 1.5 | AL, GA, ID, KY, LA, MT, NE, NH, NY, OH, OR, TN, TX, UT, WA, WY | |
| CLE | 1.8 | MO, WV | |
| CLE | 2 | CO, FL, OK | Ethics 0 |
Self Study Credit - CD & Reference Manual
| CLE | 1.5 | AK, AZ, CA, GA, ME, MT, ND, NM, NV, NY, OR, TX, UT, VT, WA | |
| CLE | 1.8 | MO, WV | |
| CLE | 2 | CO, FL | Marital and Family Law 1.5; Wills, Trusts, and Estates 1.5 |
Self Study Credit - Podcast
| CLE | 1.5 | AK, CA, ME, MT, ND, NM, NV, TX | |
| CLE | 1.8 | MO, WV | |
| CLE | 2 | FL | |
Agenda
Estates and Trusts and Matrimonial Planning
Pre-Marriage Trust Planning
- Common Scenarios
- Third-Party Irrevocable Trusts Established Prior to Marriage
- Self-Settled Trusts
Prenuptial and Nonmarital Agreements, and Estate Planning and Trust Issues
- Overview of Prenuptial Agreements
- Clauses to Include in a Prenuptial Agreement to Address Estate Planning and Related Issues
- Agreements and Estate-Related Planning to Protect Nonmarried Partners
Trusts Established During the Marriage
- General Issues
- Trusts Established During the Marriage by the Married Couple
- Self Funded Trusts Established During the Marriage by One Spouse
- Trusts Established by Third-Parties During the Marriage
Postnuptial Agreements and Estate Planning Issues
- Overview of Postnuptial Agreements
Estate Tax and Ancillary Issues Affecting Divorce
- General Estate Tax Issues
- Planning for Children's Education
- Estate Planning and the Discovery Process
- Challenging the FLP/LLC Structure - Piercing an FLP/LLC Advanced as an Impediment to Settlement
- . Divorce Affect on Existing Documents
Trusts and Negotiating the Divorce
- General Issues
- Planning for Specific Types of Trusts Used to Negotiate the Divorce
- S Corporation Stock and Negotiating the Divorce
Post-Divorce Estate Planning
- Gift and Estate Tax Planning
- Powers of Attorney
- Living Wills
- Wills
- Trusts
- Family Limited Partnerships and Limited Liability Companies
Trusts Established for Second and Later Marriages
- General Issues
- Planning for Specific Post-Divorce Trusts
- Second Marriage Planning Illustration
Conclusion
