COURSE DESCRIPTION
Real estate often represents the largest component of a client's wealth, yet many estate plans fail to optimize its transfer potential. This two-part program reveals advanced strategies for minimizing transfer taxes, maximizing valuation discounts, and preserving family wealth through sophisticated real estate planning techniques. Discover how to turn property holdings into powerful estate planning tools.
Part 1:
- Explore valuation discounts and their application to real estate transfers
- Master grantor retained annuity trusts (GRATs) for real estate assets
- Understand qualified personal residence trusts and their benefits
- Learn family limited partnership structures for real estate holdings
- Navigate installment sales and self-canceling installment notes
Part 2:
- Master conservation easements and their estate planning advantages
- Understand opportunity zone investments in estate planning contexts
- Learn charitable remainder trusts with real estate contributions
- Explore real estate investment trust (REIT) structures for family wealth
- Address generation-skipping transfer tax strategies for real estate
Speaker:
Missia H. Vaselaney is a partner in the Cleveland office of Taft, Stettinius & Hollister, LLP, where her practice focuses on estate planning for individuals and businesses. She also represents clients before federal and state taxing authorities. Ms. Vaselaney is a member of the American Institute of Certified Public Accountants and has been a member of the Steering Committee for AICPA’s National Advanced Estate Planning Conference since 2001.
Michael Sneeringer an attorney in the Naples, Florida office of Porter Wright Morris & Arthur LLP, where his practice focuses on trust and estate planning, probate administration, asset protection planning, and tax law. He has served as vice chair of the asset protection planning committee of the ABA’s Real Property, Trust and Estate Section and is an official reporter of the Heckerling Institute.