eCourse
Tax Planning and SNTs
Contains material from Apr 2021
Tax Planning and SNTs
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Session 1: Taxation of Special Needs Trusts from A to Z - Gain insight into the difference between the taxation of a first party special needs trust and a third party trust. Detail the basics of the taxation of a non-grantor special needs trusts and especially the differences between income for income tax purposes, income for trust accounting purposes and income for government assistance purposes.
Session 2: Estate Tax Planning and SNTs - It is quite possible that the estate tax exemption will be lowered in the near future, which means that we as estate planning attorneys may be doing more estate tax planning for families with children with disabilities. However, many tax planning techniques could be detrimental to children on government benefits. Crummey withdrawal rights and disclaimers, for example, could disqualify them from SSI or Medicaid. Explore how estate tax planning affects benefits eligibility and possible solutions to avoid negative outcomes.
Session 2: Estate Tax Planning and SNTs - It is quite possible that the estate tax exemption will be lowered in the near future, which means that we as estate planning attorneys may be doing more estate tax planning for families with children with disabilities. However, many tax planning techniques could be detrimental to children on government benefits. Crummey withdrawal rights and disclaimers, for example, could disqualify them from SSI or Medicaid. Explore how estate tax planning affects benefits eligibility and possible solutions to avoid negative outcomes.
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1.
Taxation of Special Needs Trusts from A to Z (Apr 2021)
Dennis M. Sandoval
0.75
0.25
0.00
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Session 1
—44 mins
Taxation of Special Needs Trusts from A to Z (Apr 2021)
Gain insight into the difference between the taxation of a first party special needs trust and a third party trust. Detail the basics of the taxation of a non-grantor special needs trusts and especially the differences between income for income tax purposes, income for trust accounting purposes and income for government assistance purposes.
Originally presented: Mar 2021 Special Needs Trusts
Dennis M. Sandoval,
Sandoval Legacy Group, a division of Holstrom, Block and Parke - Riverside, CA
Show session details
2.
Estate Tax Planning and SNTs (Apr 2021)
Tresi Moore Weeks
0.50
0.00
0.00
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Download session materials for offline use
Session 2
—29 mins
Estate Tax Planning and SNTs (Apr 2021)
It is quite possible that the estate tax exemption will be lowered in the near future, which means that we as estate planning attorneys may be doing more estate tax planning for families with children with disabilities. However, many tax planning techniques could be detrimental to children on government benefits. Crummey withdrawal rights and disclaimers, for example, could disqualify them from SSI or Medicaid. Explore how estate tax planning affects benefits eligibility and possible solutions to avoid negative outcomes.
Originally presented: Mar 2021 Special Needs Trusts
Tresi Moore Weeks,
The Weeks Law Firm, PLLC - Plano, TX