Course ID: MP0430142
1.5 NY Credits 1 PP, 0.5 Ethics; Non-transitional
Outline of the lecture:
II. INFORMATION GATHERING.
A. Before the Initial Meeting.
B. The Initial Meeting.
C. The Retainer Agreement (Engagement Letter).
III. NON-TAX BENEFITS OF AN ESTATE PLAN.
A. Control over Disposition.
B. Guardians for Minor Children.
C. Trusts for Minor Children.
D. Choice of Executor.
E. Choice of Trustee.
IV. KEY TAX RULES.
A. Gift Tax Exemption.
B. Federal Estate.
C. New York Estate Tax.
D. Marital Deduction.
E. Generation-Skipping Transfer Tax.
F. Annual Exclusion Gifts.
G. School Tuition and Medical Expenses.
V. ESTATE PLANNING DOCUMENTS.
B. Health Care Proxy (Living Will).
C. Power of Attorney.
D. Beneficiary Designation Forms.
VI. Special Considerations.
A. Same-Sex Marriage.
B. United States v. Windsor.
C. Elective Share.
Ronnie Powell, Bressler Amery & Ross; Glenn Christofides, Bressler Amery & Ross
Original Tape Date: March 21, 2014
All Programs include: (1) Affirmation and (1) Evaluation Form and Course Materials.
To receive CLE credit for program in MP3 Audio Format:MP3 audio files
are embedded with CLE codes that you must type into a supplied
online affirmation sheet (link in the welcome email or instructions file). Submit the online affirmation to the NYCLA
CLE Institute to be issued a CLE certificate. We recommend that you listen to MP3 audio file as soon as possible. We can only issue CLE credit if the law is still current. The date of your signed affirmation will determine the date of your CLE certificate.
Course Materials: The welcome email or instructions file includes a link to PDF file of the course materials.