Recent Developments in Estate Planning

Kevin Matz and his co-presenter will discuss recent developments in estate planning with special emphasis to be placed on (i) the IRS’s challenge to grantor retained annuity trusts, (ii) the recently issued anti-clawback proposed regulations, (iii) life insurance case developments including the Levine case, and (iv) recent New York State developments that affect estate planning. This panel is eligible for CLE credit. The conference’s other topics include estate planning in the current environment; IRS challenges to grantor retained annuity trusts (GRATs); the SECURE Act and its transformational effect on estate planning with retirement benefits; hot topics in the management of family offices; Section 529 plans; elder law planning and related income tax aspects; the final regulations under the Corporate Transparency Act; and cryptocurrency valuation and tax rules.