Massachusetts attorneys may take NACLE courses with our DVDs, Audio CDs, USB Stick, Online, and iOS/Android App formats. CLE is voluntary for MA attorneys.
Massachusetts Bar Association
20 West St.
Boston, MA 02111-1204
Phone: (617) 338-0500
https://www.massbar.org/education
QSBS 2.0: Enhanced Opportunities for the Ultra-Wealthy After OBBBASKU: EPP2400
Available In:
General Credits
1
Price$50
DescriptionQualified Small Business Stock (QSBS) continues to be one of the most powerful tax planning opportunities available to founders, investors, and high-net-worth families. Recent legislative developments under the One Big Beautiful Bill Act (OBBBA) have created new considerations and planning opportunities that attorneys and advisors must understand when counseling clients on the acquisition, ownership, and transfer of QSBS. This CLE program will provide an overview of the requirements and benefits of Section 1202 before examining how recent changes may affect existing and future planning strategies. Participants will explore advanced techniques for maximizing QSBS gain exclusions, including the use of family gifting strategies and exclusion “stacking” among multiple taxpayers. The program will also address the growing role of non-grantor trusts in QSBS planning, including their potential to enhance asset protection, multiply available exclusions, and reduce state income tax exposure. In addition, attendees will review key drafting and administration challenges associated with non-grantor trusts and compare those considerations with traditional irrevocable grantor trust structures. Practical guidance will be provided to help attorneys identify planning opportunities and avoid common pitfalls when advising wealthy clients and business owners holding QSBS. Lecturer BioJustin MillerJustin Miller is a Partner and National Director of Wealth Planning at Evercore Wealth Management and a Managing Director at Evercore Trust Company, where he works collaboratively with accountants, attorneys, and other advisors to provide comprehensive wealth planning advice to clients. Justin also is an adjunct professor at Golden Gate University, a Life Fellow of the American Bar Foundation, and a Fellow of the American College of Trust and Estate Counsel. In addition, he is a frequent keynote speaker at major conferences, has published dozens of articles, is regularly quoted as an industry expert in the media, and has been inducted into the Estate Planning Hall of Fame® by the National Association of Estate Planners & Councils. Justin received a B.A., with honors, from the University of California, Berkeley, and a J.D. and LL.M. in Taxation from New York University School of Law.
CLE is voluntary for Massachusetts attorneys.
To view our full accreditation details, please click here.
|
