The Year in Review: An Estate Planner's Perspective of Recent Tax Developments
Sponsored by PNC Wealth Management
This presentation will review how the Tax Cuts and Jobs Act of 2017 alters basic estate tax planning and alters charitable giving. In addition attendees will learn how to deal with late portability elections and as well as dealing with the Tax Court's new holdings on intergenerational life insurance policies.
Howard M. Zaritsky is a retired attorney whose practice with the Fairfax, Virginia law firm of Zaritsky & Zaritsky, was limited to estate planning and administration and related tax matters. Before that, he was for eight years a legislation attorney for the Congressional Research Service, where his responsibilities included advising members of congress and committee staff on tax matters. He has been a lecturer at most major tax and estate planning institutes, including the University of Miami (Heckerling) Estate Planning Institute, where he is a member of the advisory committee. He is the author or co-author of over 200 articles, three Tax Management Portfolios, and a dozen treatises, including: Tax Planning for Family Wealth Transfers at Death, Tax Planning for Family Wealth Transfers During Life, and Tax Planning with Life Insurance (with Stephan Leimberg) (all published by Thomson-Reuters/WG&L). He is tax editor of Probate Practice Reporter, a Fellow of the American College of Trust and Estate Counsel, and a former Chair of the Virginia Bar Association Section on Wills, Trusts & Estates. He lives on a farm with his wife and several groundhogs, near the thriving metropolis of Rapidan, Virginia. See www.howardzaritsky.com.