A Potpourri of Charitable Planning Tricks and Traps - and New Developments
December 13, 2021, from 12:00 – 1:00 pm in Person and Zoom (Joint meeting with Saint Louis Council of Charitable Gift Planners (SLCCGP) A Potpourri of Charitable Planning Tricks and Traps - and New Developments
“Larry will discuss a variety of charitable giving tricks and traps, including qualified appraisal issues in connection with valuation of gifts of interests in charitable remainder trusts; inclusion of private foundations in gross estate; some problems with charitable pledges; drafting issue for year-end charitable remainder trusts solved by flip unitrust; 2015 amendment to Code section 664--what was that all about?; tentative thoughts on ways to avoid gain on division of charitable remainder trusts.”
Bio
Lawrence P. Katzenstein, Thompson Coburn, LLP, (314) 552-6187., LKatzenstein@ThompsonCoburn.com
Larry Katzenstein is a nationally known authority on estate planning and exempt organizations, and a frequent speaker around the country to professional groups. He divides his practice between representation of wealthy individuals in estate and philanthropic planning and serving as outside counsel to exempt organizations nationwide. He appears annually on several American Law Institute estate planning programs and has spoken at many other national tax institutes, including the Notre Dame Tax Institute, the University of Miami Heckerling Estate Planning Institute, and the Southern Federal Tax Institute. Larry has served as an adjunct professor at the Washington University School of Law where he has taught both estate and gift taxation and fiduciary income taxation.
A former chair of the American Bar Association Tax Section Fiduciary Income Tax Committee, he is a fellow of the American College of Trust and Estate Counsel and a member of its Charitable Planning and Fiduciary Income Tax committees. He is also a director of the American Council on Gift annuities and a member of the advisory board of the New York University National Center on Philanthropy and the Law. He was named the St. Louis Non-Profit/Charities Lawyer of the Year in 2011 and 2015 and the St. Louis Trusts and Estates Lawyer of the Year in 2010 and 2013 by Best Lawyers® (by BL Rankings). He was nationally ranked in the 2009-2020 editions of Chambers USA for Wealth Management (by Chambers & Partners).
Larry is the co-author of the Bloomberg Tax Management Portfolio Charitable Remainder Trusts, Charitable Gift Annuities, and Pooled Income Funds. Larry is also the creator of Tiger Tables actuarial software, which is widely used by tax lawyers and accountants, and has testified in United States Tax Court on actuarial issues.
He received his undergraduate education at Washington University in St. Louis and his law degree from Harvard.
Reservation Policy
All attendees are required to register in advance. In person $25-member, $50 guest. Zoom - $20-member, $45 guest. If you reserve and are unable to attend, please cancel your reservation at least 24 hours in advance of the meeting to receive a refund or a credit for a future meeting.
Continuing Education
EPCSTL has requested approval for continuing education in the following areas: Banking, CLE, CPE, CFP, L&H Insurance
EPCSTL is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit.
Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org. Complaint resolution policy: please note your problem in the speaker evaluation.
CPE Information for CPAs
CPE Learning Objectives
Skills Training
Delivery Method: Live
Earn 1 CPE Credits for this session.
Field of Study: Specialized knowledge.
Program: Intermediate
Prerequisites: There are no prerequisites or advanced preparation for this session.
Who should attend: This presentation is aimed at lawyers, accountants, trust officers and other estate planning professionals with a background in estate planning topics.
A certificate of completion will be available for those CPAs, and CWS designees who feel the program satisfies their continuing education requirements.
"In accordance with the standards of the National Registry of CPE Sponsors, CPE credits have been granted based on a 50-minute hour."
National Registry of CPE Sponsors Number 109467
Who should attend - Attorneys, Accountants, Financial Advisors and Trust Officers that work in Estate Planning.
CTFA
CTFA 1.25 CE credit
CFP Learning Objectives
Skills Training
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