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How the New Tax Act Changes Traditional Estate Planning Concepts


Thurs., August 22, 2013

Duquesne University Power Center Ballroom
8:30 a.m. Breakfast and registration
9:00 a.m. - 12:15 p.m. CLE (2 hours substantive, 1 hour ethics)
Cost: $30 (including breakfast)
CLE Program

The American Taxpayer Relief Act of 2012 ("ATRA") maintained a $5,000,000 estate and gift tax exemption that is indexed for inflation. The significant exemption combined with the portability of the exemption between spouses (a surviving spouse may use the unused exemption of a deceased spouse) requires a reevaluation of the estate plan put in place for the majority of Americans. The presenters will review estate planning alternatives and the issues to consider in light of the new rules. The panel will also review planning techniques for IRA's and retirement plans, and particularly the use of trusts as beneficiaries of retirement plans.

The one-hour ethics portion of the CLE, Working Together: Ethics and Circular 230, will discuss the rules governing professionals practicing before the IRS. Here the course will explore how general ethic principles affect relationships with the IRS leading to co-operative dispute resolution within the professional mandates for effective representation of taxpayers.

  • Daniel P. Johnson, Esq.
  • Scott P. Magnuson, Esq.
  • John P. Shaffer, Esq.
  • Raymond C. Vogliano, Esq.
  • Mark D. Yochum, Esq.
REGISTER and PAY ONLINE or contact Cecelia Hughes, hughesc1356@duq.edu or 412.396.4279 and provide your Pennsylvania Attorney ID No.