Seminars and Video Replays
OSB CLE seminars cover many areas of law to educate Oregon lawyers and assist them in staying up-to-date on changing legal developments. Led by expert practitioners and nationally recognized guest speakers, our seminars cover various levels of expertise for the new and experienced lawyer.
Legend Live Seminar
Video Replay - Confirmed
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Teleseminar
Webinar
Trust and Estate Guide to Terminations and Elections: A Practical Guide for Practitioners—OSB CLE Quick Call
Brought to you in partnership with Webcredenza, a professional education broadcast network
1 General CLE credit
When administering or terminating a trust, practitioners have a series of important elections to make. These elections can determine the timing and level of taxation, the treatment of expenses, and the funding of bequests. This program provides you with a practical guide to the most important elections that trustees and those advising them must make when administering or terminating a trust. Among other topics, the program discusses elections to include trust income in a prior year’s tax return, elections to treat a revocable trust as part of an estate, the proper treatment of expenses, and how valuable tax attributes are treated on termination.
- Timeline for most important elections when administering or terminating a trust
- Inclusion of a revocable trust as part of an estate under Section 645
- Election to treat include income in the prior year’s return under the 65-day rule
- How to deduct estate administration expenses—on income tax return or estate tax return?
- Funding bequests on the termination of a trust
- Treatment of valuable tax attributes on termination
- Common traps when making elections
Speaker: Karen L. Goldberg is a managing director in the New York City office of RSM McGladrey, a national accounting firm, where she leads the firm’s estate and trust group. Under her supervision, the group provides estate and trust services such as estate planning, postmortem planning, and tax return preparation. For more than 20 years, Ms. Goldberg has specialized in estate planning for closely held business owners, senior corporate executives, and other high–net worth individuals. Prior to joining RSM McGladrey, she led Grant Thornton’s trust and estate practice in the northeast. Ms. Goldberg received her LL.M. in taxation from Boston University School of Law.
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(Original program date: July 29, 2010)