General Counsel

Wealth Transfer

Trusts & Estates

1. Introduction to Federal Transfer Taxes
2. Federal Estate Tax
3. Federal Gift Tax
4. Federal Generation-Skipping Transfer Tax
5. Valuation of Assets for Estate, Gift and GST Tax Purposes
6. Federal Income Taxation of Trusts and Estates
7. Annual Exclusion Gift Planning
8. Planning for the Marital Deduction
9. Planning with the Applicable Exclusion Amount
10. Education and Medical Expenses
11. Life Insurance
12. Planning for IRAs, Qualified Plans and Other Retirement Benefits
13. Planning for Stock Options and ESOPs
14. Business Interests
15. The use of Family Limited Partnerships and Family LLCs in Estate Planning
16. Charitable Giving
17. Leveraging the Lifetime Transfer of Assets
18. Fiduciary Liability

1. Estate Tax Overview
2. Qualified Domestic Trust (“QDOT”)
3. Gift Tax Overview
4. Business Interests Discounts
5. Valuation Freezes
6. Annual Exclusion Gift Planning
7. Life Insurance in Buy-Sell Agreements
8. Irrevocable Life Insurance Trust (“ILIT”)
9. Buy-Sell Agreements
10. S Corporation Planning
11. Family LPs and LLCs
12. Overview of Grantor Retained Annuity Trusts
13. Rolling GRATs
14. Sale to an Intentionally Defective Grantor Trust
15. Sale to an IDGT vs. GRAT
16. Low-Interest Loans to Grantor Trusts
17. Qualified Personal Residence Trust

Estate Planning

Employment Law

1. What is a Basic Estate Plan
2. Funding a Revocable Trust

1. White Collar Exemptions Under the FLSA
2. Worker Classification – Employee or Contractor (Special Rules for Physicians)
3. Separation and Release Agreements