Cummings & Lockwood

Videos

Estate Planning with Portability and Higher Exemption Amounts

November 2017

This presentation discusses why traditional estate plans are still relevant in the era of portability and increasing exemption amounts, as well as how to build flexibility into traditional structures to maximize federal and state estate tax exemptions and generation-skipping transfer tax vehicles.  (13:36)

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Don’t Kill the Estate Plan -Titling Brokerage Accounts (and Other Assets) in Coordination with Estate Planning Documents

November 2017

This presentation addresses the common misconceptions about how bank and brokerage accounts and other assets should be titled for estate planning purposes.  (17:37)

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Intra-Family Loans: Efficient, Simple and Powerful Estate Planning Tools

November 2017

This presentation discusses why families should be using intra family loans to minimize the impact of estate taxes, given the fact that interest rates are still near historic lows.  (14:14)

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Keeping Your Client's Name Out of the Press: Obscuring Title to Real Estate

November 2017

This presentation reviews the various techniques that can be used to insure that a client’s desire for privacy is met when buying or selling a home.  (13:48)

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Planning for the Transfer of a Hedge Fund or Private Equity Interest

November 2017

This presentation outlines the planning available for owners of hedge funds or private equity firms, including techniques such as GRATs and Installment Sales, Derivative Overlays, and the Vertical Slice Safe Harbor rules.  (25:11)

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Trump's Tax Plan

November 2016

This presentation discusses what we know so far about President Trump’s proposed individual income tax and estate, gift and generation-skipping transfer tax plans, as well as what remains unknown at this point about the future of these taxes.  (5:33)

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10 Estate Planning Pointers for the Modern Family

November 2016

Typical traditional estate planning does not always address modern family circumstances.  This presentation discusses various family issues and provides ideas and advice for clients whose marital status has changed or who have non-traditional families.  (10:58)

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10 Considerations for Choosing Trustees and Planning for Incapacity

November 2016

While we all want to believe we will always make the right decisions, incapacity and death put an end to that control. This presentation focuses on planning for the day when someone else will have to make those decisions.  (14:45)

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10 Tips for Establishing Domicile in a Tax-Friendly Jurisdiction

November 2016

This presentation discusses 10 things you should know about domicile planning.  In particular, it focuses on best practices for clients who have switched the state of their income tax residence or are planning a switch of their estate tax domicile.  (14:43)

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10 Strategies for Passing on Retirement Assets When Your Clients Pass On

November 2016

This presentation discusses 10 strategies for managing retirement assets, specifically, beneficiary designations and incorporating them into the estate plan to ensure consistent treatment with other assets.  (16:48)

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10 Opportunities to Take Advantage of IRS Interest Rates

November 2016

This presentation discusses 10 ways to take advantage of IRS interest rates set by the IRS, including GRATs, sales, loans, private annuities, QPRTs, and charitable trusts.  (15:57)

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10 Charitable Planning Ideas That Can Turn Any Client into a Philanthropist

November 2016

This presentation discusses 10 charitable planning ideas for clients throughout their lifetime, at their death, and as a legacy that continues with their family for generations.  (18:44)

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