Marin County Bar Association
Section | Probate and Estate Planning
Income Taxation of Trusts: Hot Topics
Speaker
Justin Miller, J.D., LL.M., TEP, AEP®, CFP® | National Wealth Strategist
Trusts are subject to increased tax rates as high as 40.8% on ordinary income as soon as net income exceeds only $12,500 (in 2018) and 23.8% on qualified dividends and long term capital gains as soon as net income exceeds $12,700 (in 2018). This program will review recent case law, IRS guidance and Treasury Regulations to help uncover opportunities to minimize the impact of higher tax rates and avoid many of the traps for the unwary.
Program topics include:
· The 3.8% Net Investment Income Tax (NIIT)
· Minimizing the Impact of Higher Income Tax Rates
· Material Participation by Trustees
· Charitable Remainder Trusts (CRTs)
· Charitable Deductions
· Miscellaneous Itemized Deductions
· State Taxation of Trusts—DINGs, NINGs and WINGs
1.0 CLE | General
Brown Bag Lunch
Contact
Timothy Barteau | Email
Valerie Kushel | Email
Speaker Information
Justin Miller, J.D., LL.M., TEP, AEP®, CFP®
National Wealth Strategist
As a national wealth strategist at BNY Mellon, Justin Miller works collaboratively with other advisors to provide comprehensive wealth planning advice to clients and their families. He also is an adjunct professor at Golden Gate University School of Law, a Fellow of The American College of Trust and Estate Counsel (ACTEC), and a sought-after speaker for tax, estate planning and family governance topics at major conferences throughout the country. In addition, Mr. Miller has published numerous articles, and he has been quoted as an industry expert in a variety of publications. He received a master of laws in taxation and a juris doctor from New York University School of Law and a bachelor’s degree, with honors, from the University of California at Berkeley.
Registration
Member Registration
Non-member Registration
Registration ends Apr 18, 2018
Members: $10
Non-Members: $20
$5 - Probate & Estate Planning Section members. Select Probate & Estate Planning Section discount when registering.
Date and Location
Wednesday | April 18, 2018
12:00-1:30P
Town Center Community Room
770 Tamalpais Drive, Suite 201
Corte Madera, CA 94925
