INGs in the Crosshairs: Retrospectives and Alternatives

Tuesday, June 18, 12:30 pm - 1:30 pm Pacific via ZOOM

BHBA members attend all CLE webinars for free. There is a fee for non-members. Check out all membership options at www.bhba.org/membership.

Earn 1.0 CA CLE Hours, Including Estate Planning, Trust and Probate Law Specialization

Meet the Speaker

Daniel C. Lorenzen

Partner

Venable LLP

About the Program

Incomplete gift, nongrantor trusts (INGs) were just a recent innovation in a long history stretching back to the decades prior to WWII of clients deploying trusts for their income tax benefits. In recent years, some high tax states have targeted the use of INGS for the state and local tax savings that these structures provided. How are taxpayers in these states responding to these changes? We will look at how ING structures work, how some states seek to invalidate them, and explore some of their remaining uses. We will also look at alternatives to ING structures and how these may be of use to obtain similar benefits.

Section Sponsors

This program is presented by the Trust and Estates law section, co-chaired by Elizabeth Acevedo and David Shapiro and co-sponsored by the Taxation Law section, chaired by Michele Weiss. Find out more about the sections at www.bhba.org.

Share on Facebook

Forward to a Colleague

Share on LinkedIn

CLE CREDIT: BHBA CLE programs are eligible for credit in all jurisdictions with mandatory CLE requirements, subject to accreditation and restrictions below. The process for obtaining credit varies by state. For comprehensive details on course accreditation, please email help@bhba.org. Always refer to the registration page and/or course flyer for detailed CLE information for each course.

BHBA is an accredited or approved sponsor in California, Illinois, Pennsylvania, New Jersey, Connecticut, and

Vermont. All courses qualify for New York credit through New York's approved jurisdiction policy. View New York's policy here.

BHBA actively seeks credit approval for individual programs in additional states, including Alabama, Arkansas, Delaware, Florida, Georgia, Idaho, Indiana, Kansas, Kentucky, Louisiana, Maine, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Rhode Island, South Carolina, Tennessee, Texas, Utah, Virginia, Washington, West Virginia, Wisconsin, and Wyoming.

BHBA's programs also meet the CLE eligibility criteria in Alaska, Arizona, Hawaii and New Hampshire. Attorneys must individually apply for credit and, if mandated by the state, submit accreditation fees directly.