Estate & Trust Planning for Educational Expenses (Telephone)
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This program will provide you with a detailed review of the estate and trust alternatives for funding educational and related expenses for heirs. The program will cover the types of Section 529 plans available, including state-sponsored plans that are comparatively inflexible but tax-favored and private plans that are more flexible but might carry fewer financial incentives.

 Export to Your Calendar 2/27/2018
When: Tuesday, February 27, 2018
12:00 PM - 1:00 PM CT

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MCLE Accreditation
Nebraska Activity #153781, 1.0 hours CLE (Distance Learning)

This program will provide you with a detailed review of the estate and trust alternatives for funding educational and related expenses for heirs.  The program will cover the types of Section 529 plans available, including state-sponsored plans that are comparatively inflexible but tax-favored and private plans that are more flexible but might carry fewer financial incentives.  The varying tax treatment of these vehicles – form statutorily-defined plans to various types of trusts to custodial accounts – will also be analyzed.  Issues of control (how soon does a child or other beneficiary gain control of the funds, if ever?), the eligibility of beneficiaries, and what type of expenses may be covered by the plan will be discussed.  This program will provide you with a framework for understanding the range of alternatives and the practical financial, tax and control tradeoffs of each alternative.

  • Estate and trust planning alternatives for funding educational expenses
  • Impact of new tax law on planning for education expenses
  • State-sponsored v. Independent 529 Plans – tax and control tradeoffs of each
  • Coverdell Education Savings Accounts (ESAs) – option for college and K-12 expenses
  • Use of custodial accounts under UTMA and UGMA
  • 2503(c) Trusts and the annual exclusion
  • Impact of “kiddie tax” on funding educational expenses of children and grandchildren
  • Crummey Trusts for multiple beneficiaries and children who are not minors

Blanche Lark Christerson is a managing director at Deutsche Bank Private Wealth Management in New York City, where she works with clients and their advisors to help develop estate, gift, tax, and wealth transfer planning strategies.  Earlier in her career she was a vice president in the estate planning department of U.S. Trust Company.  She also practiced law with Weil, Gotshal & Manges in New York City.  Ms. Christerson is the author of the monthly newsletter “Tax Topics."  She received her B.A. from Sarah Lawrence College, her J.D. from New York Law School and her LL.M. in taxation from New York University School of Law.


To Register:Cost $89.00

https://ne.webcredenza.com

  • Click on above link
  • Click “Login to add to cart” button at the bottom of the program page
  • This will take you to the log in page, FIRST time users will need to create a user name and password that is separate and distinct from any information you may have used for the Nebraska State Bar website
  • Please be sure to use the attorney name and contact information of the person who is to receive the CLE credit
  • Once completed click “Update & Proceed to Payment”
  • The final step is to click “Submit Payment”
  • At this point you will receive an email confirmation of the purchase
  • The day before the Program you will receive the dial in information and program materials
  • We will submit the program participation information to the Nebraska State Bar Association within 48 hours of the program completion

If you need additional information on your CLE credits please contact:
Amy Prenda, Nebraska State Bar Association
(402) 475-7091 ext # 131; aprenda@nebar.com