Cummings & Lockwood

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Connecticut and Federal Tax Law Changes

November 2017

This presentation addresses recent Connecticut state tax law changes, as well as those being proposed at the Federal level.  (19:23)

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Unhappy with the Terms of a Trust? Decanting the Problem Away

November 2017

This presentation reviews how to draft trusts with flexibility and built-in asset protection features, as well as how to use decanting to “fix” problematic trusts to address changes in circumstances when old trusts are not flexible enough.  (32:01)

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When and to Whom Does a Trust Pay Income Tax?

November 2017

This presentation provides a comprehensive review of how trusts, including grantor trusts, are taxed and the states to avoid.  (18:40)

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Estate Planning with Portability and Higher Exemption Amounts

November 2017

This presentation discusses why traditional estate plans are still relevant in the era of portability and increasing exemption amounts, as well as how to build flexibility into traditional structures to maximize federal and state estate tax exemptions and generation-skipping transfer tax vehicles.  (13:36)

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Don’t Kill the Estate Plan -Titling Brokerage Accounts (and Other Assets) in Coordination with Estate Planning Documents

November 2017

This presentation addresses the common misconceptions about how bank and brokerage accounts and other assets should be titled for estate planning purposes.  (17:37)

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Keeping Your Client's Name Out of the Press: Obscuring Title to Real Estate

November 2017

This presentation reviews the various techniques that can be used to insure that a client’s desire for privacy is met when buying or selling a home.  (13:48)

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Intra-Family Loans: Efficient, Simple and Powerful Estate Planning Tools

November 2017

This presentation discusses why families should be using intra family loans to minimize the impact of estate taxes, given the fact that interest rates are still near historic lows.  (14:14)

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Planning for the Transfer of a Hedge Fund or Private Equity Interest

November 2017

This presentation outlines the planning available for owners of hedge funds or private equity firms, including techniques such as GRATs and Installment Sales, Derivative Overlays, and the Vertical Slice Safe Harbor rules.  (25:11)

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10 Ways the 2704 Regulations (if finalized) Will Ruin Your Holiday Season

November 2016

This presentation discusses the proposed regulatory changes (2704 regulations) relating to family-owned businesses and their impact on clients and how they will change estate planning in the future.  (25:46)

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Trump's Tax Plan

November 2016

This presentation discusses what we know so far about President Trump’s proposed individual income tax and estate, gift and generation-skipping transfer tax plans, as well as what remains unknown at this point about the future of these taxes.  (5:33)

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10 Tips for Establishing Domicile in a Tax-Friendly Jurisdiction

November 2016

This presentation discusses 10 things you should know about domicile planning.  In particular, it focuses on best practices for clients who have switched the state of their income tax residence or are planning a switch of their estate tax domicile.  (14:43)

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10 Strategies for Passing on Retirement Assets When Your Clients Pass On

November 2016

This presentation discusses 10 strategies for managing retirement assets, specifically, beneficiary designations and incorporating them into the estate plan to ensure consistent treatment with other assets.  (16:48)

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