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DTSTART:20220914T190000Z
DTEND:20220914T200000Z
LOCATION:Zoom - please see link in event information
UID:2216120220914T190000ZBEPC's NAEPC Webinar Viewing Party: Spousal Trusts - Opportunities and Pitfalls
DTSTAMP:20260425T180000Z
DESCRIPTION:\nAbout the Program\n \nThe increased estate and gift tax exemption amount (now $12,060,000 per person) has radically expanded wealth transfer and income tax planning options. But what first appears simple quickly becomes complex. Clients may be tempted to overutilize the expanded exemption amount. Perhaps they consider making large gifts to trusts for the benefit of children, assuming those children will “play ball” should Mom & Dad ever need the money back. Or maybe they read about so-called Spousal Life Access Trusts (SLATs) that eliminate the pain of gifting. Gifts to irrevocable trusts can be powerful, but there are many traps for the unwary that may frustrate wealth transfer goals, transforming a “simple” plan into a disaster. This presentation will cover select estate tax and income tax considerations of for inter vivos trusts created for the benefit of a spouse, focusing on spotting key opportunities while noting the pitfalls that often go unnoticed.\n \nAbout the Speaker\n \nMatt Brown is a partner with the Orange County, California law firm of Brown & Streza LLP. Matt heads the firm’s Tax, Trusts, & Estates Group and its Ultra-High-Net-Worth subgroup. He represents business owners and philanthropists in personal planning, business succession planning, and charitable planning. Matt is a Fellow of the American College of Trust and Estate Counsel (ACTEC) and a former adjunct professor of law at University of California, Irvine School of Law.\n \nContinuing Education\n \nContinuing education credit is available at most webinars for Accredited Estate Planner® designees. In addition, a general certificate of completion will be made available for those professionals who feel the program satisfies their continuing education requirements and are able to self-file. It is the responsibility of the attendee to determine whether their state, discipline, or designation will allow one to self-file for a distance-learning program. Please contact [webinars@naepc.org](mailto:webinars@naepc.org?subject=Question%20With%20Regard%20to%20CE%20Policy%20for%20Webinars) prior to attending your first program if you have any questions with regard to the availabililty of credit. \n \nZoom Link\nhttps://us02web.zoom.us/j/82715775458?pwd=aUkxMTQwb3ZyYThuR2lFTlpxaWZNZz09\nMeeting ID: 827 1577 5458\n Passcode: 837533\n
SUMMARY:BEPC's NAEPC Webinar Viewing Party: Spousal Trusts - Opportunities and Pitfalls - Baltimore Estate Planning Council 
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