Plan accordingly with your spouse to take advantage of exemptions and benefits.
2026 is coming quickly. It is essential for wealthy married couples and their advisors to focus and prepare for the upcoming reductions to the federal gift, estate, and GST tax exemptions on January 1, 2026. This course will focus on planning tools and techniques to effectively prepare for these changes and to use the current increased exemption amounts. We will discuss proper gift reporting, estate planning concepts (including will and trust drafting ideas), generational planning opportunities, retirement account beneficiary planning, and life insurance considerations. Also, widowed clients can act now to utilize the new simplified method to increase surviving spouse's estate exemption and elect portability and increase the surviving spouse's federal gift and estate tax exemption.
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Agenda
Current Federal Gift, Estate, and GST Exemptions
- Individuals vs. Married Couples
- Portability Election of Deceased Spousal Unused Exclusion (Dsue) Amount (and How to Make the Election)
2026 Changes to Current Federal Gift, Estate, and GST Exemptions
Clawback Considerations
- No Clawback of Completed Gifts
- Clawback of Certain Gifts Included in the Gross Estate
Death Before 2026
- Will and Revocable Trust Drafting Provisions
- Basic Considerations
- Gst Planning and Reverse QTIP
- IRA Beneficiary Considerations
- Life Insurance Ownership and Beneficiary Considerations
Gift Planning Before 2026
- Outright Gifts
- Gifts in Trust
- Basis Considerations
- Valuation
- Gift Reporting
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Credits
OnDemand Course
This course was last revised on September 21, 2022.
Call 1-866-352-9540 for further credit information.
- AK CLE 1.0
- Alaska attorneys may receive 1.0 hours of continuing legal education for completing this program. Please contact the Alaska Bar Association or go to www.alaskabar.org for details regarding reciprocity with other states.
- AL CLE 1.1
- This course or a portion thereof has been approved by the Alabama State Mandatory Continuing Legal Education Commission for a maximum of 1.1 hours credit.
- AR CLE 1.0
- This course has been approved for 1.0 hours of CLE by the Arkansas CLE Board.
- Arizona CLE 1.0
- The Arizona State Bar does not pre-approve or pre-certify MCLE programs. However, records of this program and attendance will be maintained by Lorman Education Services for auditing purposes. This activity may qualify for up to 1.0 hours toward your annual CLE requirement for the State Bar of Arizona.
- CA MCLE 1.0
- Lorman Education Services is a State Bar of California approved MCLE sponsor and this course qualifies for 1.0 CLE hours of participatory credit.
- CT CLE 1.0
- Neither the Connecticut Judicial Branch nor the Commission on Minimum Continuing Legal Education approve or accredit CLE providers or activities. This course has been approved for CLE credit in jurisdictions aside from CT and therefore it automatically meets the content and delivery requirements in Connecticut. Credit is based on a 60 minute credit hour and shall be awarded as follows: 1.0 CLE credit(s).
- GA CLE 1.0
- This program has been approved by the Georgia Commission on Continuing Lawyer Competency for 1.0 CLE hours.
- MO CLE 1.3
- This course qualifies for self-study CLE credit in Missouri.
- ND CLE 1.0
- North Dakota CLE policy does not allow for pre-approval of any self-study courses. This course may qualify for up to 1.0 hours of CLE credit.
- NH MCLE 1.1
- NH MCLE does not approve or accredit CLE activities for the NH Minimum CLE requirement. Lorman Education Services believes this Ondemand course meets the requirement of NH Supreme Court Rule 53 and may qualify for CLE credit(s). Program Length: 65 Minutes.
- NM CLE 1.0
- This program has been approved by the New Mexico Minimum Continuing Legal Education Board for 1.0 hours of credit.
- NV CLE 1.0
- This program has been approved by the Nevada Board of Continuing Legal Education for 1.0 CLE hours.
- NY CLE 1.0 including Areas of Professional Practice 1
- This course has been approved in accordance with the requirements of the New York Continuing Legal Education Board for up to a maximum of 1.0 credit hours in the area(s) of Areas of Professional Practice for 1.00 hour. Each hour may be counted only as satisfying one category of credit. Duplicate credit for the same hour of instruction is not permitted. This course qualifies for both established and newly admitted attorneys. Lorman Education- Noggin Guru, Inc. has a financial hardship guideline. Please contact customer service at 1.866.352.9539 for instructions on how to apply.
- RI CLE 1.0
- This program has been approved by the Rhode Island Mandatory Continuing Legal Education Commission for 1.0 hours of CLE credit.
- VT CLE 1.0
- This self-study program has been approved by the Mandatory Continuing Legal Education Board of Vermont for 1.0 hour(s) of CLE credit. Please note: Attorneys may only claim 12 credits per compliance period in this format. This course is considered "Non-Moderated Programming without Interactivity".
- WA CLE 1.0
- This program has been approved by the Washington State Board of Continuing Legal Education for 1.0 hours of A/V credit under the Law & Legal Procedure category.
To earn each credit Lorman offers through the OnDemand learning platform, you need to watch 100% of the program. Also, for certain credits you will need to fulfill additional requirements which will be displayed on the "credits" tab when viewing the course.
This program does NOT qualify, nor meet the National Standard for NASBA accreditation.
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Faculty
Gregory L. Matalon, Esq.
Capell Barnett Matalon & Schoenfeld LLP
- Partner at Capell Barnett Matalon & Schoenfeld LLP (https://cbmslaw.com/team/gregory-l-matalon/)
- Created new law through his submissions of Private Letter Ruling requests to both the Internal
- Revenue Service and the New York City Department of Finance
- Is proud to have represented numerous families who lost loved ones on September 11, 2001
- Helped to establish Lutheran Disaster Response of New York, a major charitable organization created in the aftermath of the 9/11 tragedies
- Effectively assist clients with Will and Trust Litigation and Retirement Asset Planning
- Effectively assisted clients with Federal and NYS tax issues
Erik Olson
Capell Barnett Matalon & Schoenfeld LLP
- Associate attorney at Capell Barnett Matalon & Schoenfeld LLP (https://cbmslaw.com/team/erik-olson/)
- Represent clients in the areas of estate planning, estate administration, corporate law, and tax
- Authored articles on topics including estate planning, estate, and gift tax, and portability
- Admitted to practice law in New York and in California
- Graduate of Loyola Law School Los Angeles, and attending the Executive Tax LLM program at New York University Law School
- Contact: [email protected]; 516-265-1106
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
All of your training, right here at Lorman.
Pay once and get a full year of unlimited training in any format, any time!
- OnDemand Courses
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- Course Manuals
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- White Papers and Articles
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- State Specific Credit Tracker
- All-Access Pass Course Concierge
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