Description
What are the general types of trusts commonly used and advantages and disadvantages of each, such as identifying what a grantor trust is and where it can be useful? The differences between revocable and irrevocable, and particularly the tax treatment of each, will be covered. Also discussed will be the income tax disadvantages of trusts which accumulate income under the most recent tax legislation, and the impact of the capital gain tax and the Affordable Care Act tax on accumulation trusts.
Michael E. O’Connor, Esq., DeLaney & O’Connor LLP, Syracuse
1.5 MCLE Credits
Materials
| Course Outline by M. O'Connor | Available after Purchase | ||
| Front Pages and Table of Contents | Available after Purchase | ||
| The Revocable Living Trust Outline | Available after Purchase | ||
| Trust Planning III Medicaid Trusts course materials | Available after Purchase | ||
| Biography for Joan Lensky Robert | Available after Purchase | ||
| Biography for M. O'Connor | Available after Purchase | ||
| Drafting Supplemental and Special Needs Trusts Outline | Available after Purchase | ||
| Sample Language and Forms | Available after Purchase | ||
| Biography for Bonnie McGuire Jones | Available after Purchase | ||
| Federal Income Tax Rates | Available after Purchase | ||
| Morales Trust | Available after Purchase | ||
| Parential Trust in Morales Format Payback But No Court Order Adult Beneficiary | Available after Purchase | ||
| Petition to Create a Special Needs Trust | Available after Purchase | ||
| Petition Asking for Expenditures | Available after Purchase | ||
| Payback SNT Within Infant Compromise Order | Available after Purchase | ||
| Sole Benefit Trust | Available after Purchase | ||
| Testamentary Spousal SNT | Available after Purchase | ||
| Testamentary Third Party Trust | Available after Purchase | ||
| Third Party Intervivos Trust Agreement | Available after Purchase | ||
| Cora Alsante Biography | Available after Purchase | ||
| Entire Coursebook | Available after Purchase | ||