November 06, 2018 - 10:00 PM - 11:00 PM

55th Annual Hawaii Tax Institute

"How To Do It When You're Dead" at the 55th Annual Hawaii Tax Institute

This event has already occurred.
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.

Jonathan Lurie, Partner, Venable LLP
Amy Takeuchi Wanlass, Associate, Venable LLP