Gifting is a critical element of estate planning for high net worth individuals. Ulmer Trust and Estate attorneys Kim Stein, Abbie Pappas, and Erica Carducci will discuss gifting methods, including gifts utilizing the annual gift tax exclusion and the unified gift and estate tax credit available, requirements for “completed gifts,” and gifts exempt from the gift tax structure. As they share key gifting considerations, the panel will explore when to use specific strategies and what the advantages or drawbacks may be to the different options.

CLE Credit + On Demand: This webinar is pending approval for 1.0 hour of Professional Conduct CLE credit in Illinois, Kentucky, Ohio, and Pennsylvania for the live (12/12/2022) and on-demand viewings through 12/31/2023. In order to obtain credit for this webinar in Illinois (Live and Recorded Technology), Ohio (Live Interactive Webinar and Self-Study), and Pennsylvania (Live Webcast and Internet Based) you must:

• watch for a minimum of 30 minutes (at least 60 minutes in Pennsylvania),
• answer poll questions,
• and complete the evaluation in the survey widget.

Eligibility for credit of on-demand viewing will be determined at the end of each month and participants will be emailed a Certificate of Attendance/Completion. CLE Credit will be reported and all applicable attendance fees paid by Ulmer & Berne on behalf of the attendee in Illinois, Ohio, and Pennsylvania.

For an optimal at-home viewing experience, it is highly recommended that viewers watch directly from their home WiFi connection and log out of any work terminal.

Questions? Contact:

Katie Lamar, Marketing Specialist
klamar@ulmer.com
216.583.7366

Abi Humphrey, Events Manager
ahumphrey@ulmer.com
216.583.7302