SANTA CLARA COUNTY ESTATE PLANNING COUNCIL

Join us for the first meeting of 2023! 
sponsored by: 

Attend in person or online...
Delta Hotel - 2151 Laurelwood Rd, Santa Clara, CA 95054

AGENDA
11:30 - Lunch Buffet & Networking
12:00 - The Income Taxation of Trusts by: Justin Miller, Esq. - Partner & National Director of Wealth Planning at Evercore and adjunct professor at Golden Gate University School of Law
  1:00 - Conclude

PROGRAM DETAILS
Scarier Than Lions & Tigers & Bears: The Income Taxation of Trusts - OH MY!
Thanks to recent tax reform, the complex rules related to fiduciary income tax have become even more complicated. What happens to excess deductions after termination? How are trusts taxed after a divorce? Can multiple non-grantor trusts take advantage of qualified small business stock exclusions, receive additional SALT limitations, avoid state income taxation, and still allow the grantor to get the trust assets back at a later date? This presentation will answer those questions and more. To help practitioners minimize the burden of higher trust tax rates and avoid many of the traps for the unwary, this program will review the impact of recent tax reform, case law, IRS guidance, and Treasury regulations related to the taxation of trusts.

REGISTRATION FEES
Premier Members - No Charge (meeting fees included in dues)
Regular Members - $55 Lunch; $20 Webinar
Guests - $75 Lunch; $40 Webinar

QUESTIONS?
Contact Stacie@sccepc.org 402.210.9446