Heckerling 2010: A Sole Practitioner's Guide: GOING BLINDLY WHERE NO ONE ELSE HAS GONE BEFORE: Estate Tax Repeal, 2010 and 2011:


In This Presentation:

*Caveat & Caution!

*Carryover Basis Affects…….

*Grantor’s Intent and Repeal


..Retroactive Estate Tax?

..Is There A Legal and/or Ethical Duty to Contact Clients?

..“Gap Period” Client Contact Triage Plan

..Marketing Opportunity

..Client Contact Options

..Now, Need to Think About 2011 Contact Plan

..Solutions to Unpredictability

..Moving Forward…

..AALU – Early April report…

..Senator Baucus:


..2010 Estate & Trust Administration

..Price: Annual Exclusion Gifts

..Gifts in 2010: 35% Rate


..ILIT Rescue

..Reminder: Reciprocal Trust Doctrine

..Crummey Letters


..Hindsight Bias

..Anticipate that the Heirs Will Complain About Paying Taxes

..Importance of Database

..Extrinsic Evidence of Intent

..Wrap up Letter

Please see full presentation below for more information.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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