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This estate, gift and trust planning update will provide a detailed review of major developments important to estate and trust practices. Among other developments, the program will review new regulations or proposed regulations related to Family Limited Partnerships, the deductibility of trust expenses and the Generation Skipping Transfer Tax. The program will also review proposed regulations related to the deduction of claims against an estate in arriving at the estate’s taxable value. In addition, this audioconference will provide a review of major case law developments. By the end of the conference, attendees will be able to identify relevant tax planning opportunities and pitfalls that they can apply in their practices.
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