Events Information

Monthly Membership Meeting via Zoom


February 02, 2021
7:15 AM - 9:00 AM
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Zoom Meeting


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North County Estate Planning Council - San Diego ispleased to welcome: 

Mark Morris, JD, CPA, LevitZacks
Phil Sullivan, Esq. and ACTEC Fellow, Sullivan, McGibbons & Associates
to discuss:

“Planning for the $30 Million to $150 Million Taxable Estate: from the Basics to the Creative to the Exotic, Part II”

Mark and Phil, two very advanced estate planning attorneys will be addressing the myriad of planning opportunities to address the challenges faced by those families with Taxable Estates and the related Payment of Estate Taxes. They will address the “alphabet soup” of techniques including GRATs, IDGTs, SCINs, Private Annuities, CLTs, BDOTs, BDITs, BCTs, etc., as well as Annual Gifting, Lifetime Exclusion Gifts, Non-Gifting Arbitrage in this low interest rate environment.

Kicking it off will be a brief discussion on the “process” that we all use including “Discovery” about the facts surrounding the family, what their goals and desires, and what we are trying to solve. Since we will be talking about Taxable Estates, Liquidity Planning will be part of the presentation as well as charitable planning considerations. 

Overview of this Presentation:

  • Discovery
  • GRATs – Cascading and LT GRAT concepts
  • IDGTs
  • Freeze, Squeeze, and Burn – key pillars - perhaps a fourth pillar –Dynastic planning
  • Balance Bet to Die with Bet to Live (a fifth pillar for more sophisticated planning)
  • SCINS, Private Annuities, etc.
  • Brief mention of integrating income tax planning (a potential six pillar for even more sophisticated planning)
  • Liquidity Issues and Wrap up Conclusions

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$20.00 Guest

$0.00 Member

$0.00 Regrets