8:25 Announcements
8:30 Gross Estate and Estate Valuation
Doris J. "Dori" Dixon, Schell Bray PLLC, Greensboro
This segment covers generally the types of property and transfers that are includible in the gross estate for federal tax purposes, followed by a review of the general statutory, judicial and administrative treatment of valuation of the gross estate.
9:30 Break
9:40 Transfer Taxes: Estate, Gift and Generation-Skipping Transfer
Paul M. Hattenhauer, Culp Elliott & Carpenter PLLC, Charlotte
Review the basic rules regarding federal transfer taxes, including - estate tax, gift tax and generation-skipping transfer tax. Learn about the calculation of deductions and credits related to the federal estate tax for a decedent's estate; the various available exclusions, exemptions and deductions from gift tax and the valuation of taxable gifts; and the fundamentals of generation-skipping trusts and transfers.
11:10 Break
11:20 Retirement Benefits
John R. Cella Jr., Ragsdale Liggett PLLC, Raleigh
Explore planning considerations for retirement benefits, including beneficiary designation forms, naming trusts as a beneficiary, and tax implications resulting from the SECURE Act.
12:20 Lunch Break
12:50 Life Insurance
John R. Cella Jr., Ragsdale Liggett PLLC, Raleigh
Beginning with a general overview of estate planning and business succession planning opportunities with life insurance, this session focuses on practical drafting considerations and planning opportunities, including traditional ILITs and buy-sell agreements.
1:50 Break
2:00 Recent Tax Changes
Christopher N. "Chris" Hewitt, Womble Bond Dickinson (U.S.) LLP, Winston-Salem
Consider federal litigation priorities and the implications to clients if enacted, plus strategies for planning in an uncertain environment.
3:00 Adjourn