Knowledge Center

Friday, September 21, 2012

Horwood Marcus & Berk's Lauren Wolven presented "Intergenerational Wealth Transfers: Placing Conditions and Restrictions On the Trust and Its Beneficiaries" at the 38th Annual Notre Dame Tax and Estate Planning Institute, which took place September 20-21, 2012 at the University of Notre Dame in South Bend, IN.

The Institute focused on the following key topics and developments:

  • Income tax and practical problems that may arise with buy-sell agreements, separation and divorce
  • Designing and drafting perpetual trusts
  • Deferred compensation
  • S corporations
  • Fiduciary income tax and avoiding fiduciary problems
  • State law concerns and current state developments
  • Designing flexible trusts
  • Handling digital property, passwords and online accounts for an estate
  • Life insurance underwriting and the life insurance selection policy

Recent estate planning techniques were also explored, including:

  • The 99-year GRAT
  • Leveraged GRATs
  • Using testamentary and lifetime CLATs to retain voting control in companies
  • Increasing the transfer tax effectiveness of grantor trusts 



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