Elizabeth Glasgow and Daniel Lorenzen will present "'ING' Trusts: Legal and Practical Issues" at an upcoming ABA Tax Section Meeting on February 10, 2018.
With tremendous opportunities for clients to establish trusts in low-tax jurisdictions come a number of challenges and potential pitfalls. This panel will explore recent developments in "ING" trust planning and the broader context of personal residency and business planning opportunities. The Panel will also examine federal tax planning opportunities which may be available to business owners who create incomplete gift trusts.