Sheraton Waikiki
2255 Kalakaua Avenue
Honolulu, HI 96815
Wealth transfer planning post death and selected administration issues to effectuate wealth transfer planning. The discussion includes: Deferral of the estate tax using Graegin Loans, 6166 deferral and TCLATs; freezing assets in a QTIP Marital trust and 2519 issues; getting a step-up in basis at the first and second death; discounting assets without underfunding the Marital Trust; making the 645 election; valuation issues post death; alternate valuation election and the liquidation of assets during administration; and making the Bypass trust work like a grantor trust with the surviving spouse as the grantor.
Speakers:
Jonathan Lurie, Partner, Venable LLP
Amy Takeuchi Wanlass, Associate, Venable LLP