Putting It On & Taking It Off: Managing Tax Basis Today (for Tomorrow)

Thu 12/05/2019
10:00AM - 11:30AM
Presenter(s): Paul S Lee

“Tax reform” has arrived, and the importance of (and the opportunities surrounding)
the management and creation of tax basis has never been greater. This presentation will discuss innovative tax basis management techniques that strip, shift, create, concentrate,
and maximize basis where it can be of most bene t to taxpayers. It will include:

  • Current estate planning landscape the and importance of the “step-up” in basis
  • Tax nature of assets and simple tax basis management ideas and techniques
  • “Multiplying” the step-up in basis with debt, powers of appointment and upstream planning
  • Contract derivatives, double step-up techniques, and eliminating valuation discounts
  • Eliminating installment notes with disregarded entities and managing basis with grantors and grantor trusts
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