In This Presentation:
*Caveat & Caution!
*Carryover Basis Affects…….
*Grantor’s Intent and Repeal
*WHAT IS THE CLIENT’S INTENT?
..Retroactive Estate Tax?
..Is There A Legal and/or Ethical Duty to Contact Clients?
..“Gap Period” Client Contact Triage Plan
..Client Contact Options
..Now, Need to Think About 2011 Contact Plan
..Solutions to Unpredictability
..AALU – Early April report…
..2010 Estate & Trust Administration
..Price: Annual Exclusion Gifts
..Gifts in 2010: 35% Rate
..Reminder: Reciprocal Trust Doctrine
*IDEAS FROM HECKERLING TO IMPROVE YOUR PRACTICE
..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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