COURSE DESCRIPTION
Master the sophisticated estate planning technique of conditional gifts where client objectives meet tax efficiency through carefully structured transfer arrangements that respond to changing family and economic circumstances. This specialized program addresses the complex legal and tax considerations that govern conditional gift strategies. Learn to balance client control with tax benefits while creating flexible wealth transfer arrangements that adapt to uncertain futures.
- Structure conditional gift arrangements that achieve estate tax reduction while preserving donor flexibility
- Navigate gift tax valuation discounts and restrictions affecting conditional transfer arrangements
- Address generation-skipping tax implications of conditional gifts to younger family members
- Design trigger events and modification provisions that allow conditional gifts to adapt to changing circumstances
Speakers:
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. Ms. Vaselaney received her B.A. from the University of Dayton and her J.D. from the Cleveland-Marshall College of Law.
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.Mr. Sneeringer received his B.A. from Washington & Jefferson College, his J.D., cum laude, St. Thomas University School of Law, and his LL.M. from the University of Miami School of Law.