DALLAS ESTATE PLANNING COUNCIL

REGISTRATION FOR THIS EVENT IS CLOSED

REGISTRATION IS NOT BE AVAILABLE AFTER THE REGISTRATION DEADLINE.

“IN-PERSON” LUNCH MEETING

THURSDAY, SEPTEMBER 1, 2022

NORTHWOOD CLUB

6524 Alpha Road, Dallas, Texas

(Virtual Option Not Available/Presentation Will Not Be Recorded)

(Lunch is served Noon-12:30; Program 12:30-1:30 P.M.)

RESERVATION DEADLINE: PAYMENT MUST BE RECEIVED BY AUGUST 24 (5:00 P.M.)  REGISTRATION WILL NOT BE AVAILABLE AFTER THE REGISTRATION DEADLINE.

BEST CREATIVE TAX PLANNING IDEAS FOR TRUSTS

STACY EASTLAND

Sponsored by The Cathoilc Foundation and View Capital Advisors

The presentation discusses some of the best income tax and transfer tax ideas we see for non-grantor trusts, grantor trusts, spousal grantor trusts and beneficiary deemed owner trusts.  Among the ideas discussed in the paper are the following:  shifting income from a trust located in high state income tax to a trust located to a state that does not have state income taxes; the use of a drop down QSST strategy to have income taxed at a beneficiary’s low rate without making distributions to the beneficiary on a net after tax basis; techniques in which beneficiaries can have beneficial use of a non‑grantor trust’s assets without paying income taxes; techniques to guard against current IRS attacks on sales to grantor trusts and other disadvantages of grantor trusts; discussion of the RPM trust technique when one spouse owns most of the assets; techniques to mitigate the considerations of the SLAT technique; advantages of the spousal grantor trust; and the advantages and considerations of the BDOT technique. Stacy Eastland joined Goldman Sachs in October 2000 to expand the advisory team working with Private Wealth Management clients. He currently works with private clients and their own advisors with their strategic wealth management plans, combining a variety of income tax, estate planning and gifting techniques. Prior to joining Goldman Sachs, Stacy was a senior partner with Baker Botts, L.L.P. in Houston, Texas. Stacy received his B.S. from Washington and Lee and his J.D. from The University of Texas.

There is continuing ed credit pending for this presentation. The presentation will be posted on the website document library a few days prior to the presentation.   

Please register online with a credit card payment on the website: scroll down to the bottom of the page and register. LOG IN IS NOT REQUIRED TO REGISTER. If you need a receipt, print out the confirmation page (receipt will not be sent to a 3^rd party).  

WE WOULD LIKE TO THANK OUR MEETING SPONSORS:  Armanino, Bessemer Trust Company, Carter Financial Management, Communities Foundation of Texas, Frost Bank, HighGround Advisors, Vaquero Private Wealth, Parkland Foundation, Mercer Advisors, The Catholic Foundation, Heritage Auctions, Children’s Medical Foundation, Regions Bank, View Capital Advisors, Happy State Bank

WE WOULD LIKE TO THANK OUR PATRONS: RGT Wealth Advisors, Davis Stephenson, Bluecrest FA, Bisignano Harrison Neuhoff, Heritage Auctions, Eisner Advisory Group, McBride and Associates at Merrill Lynch Wealth Management, Signet Art, Argent Trust, Glast Phillips Murray, Forvis, Stout Risius Ross, Nexus Advisors