The Paradigm Shift In Estate Planning: The ATRA Math Planning After The American Tax Relief Act

Date: Wednesday, April 16, 2014
Time: 11:30 AM - 2:00pm
Location: SEASONS, Washington Township, New Jersey
Speaker: Paul S. Lee, J.D., LLM National Managing Director, Bernstein Global Wealth Management

***Please note the location for this event***


 Under the new tax law, post-ATRA, estate planning has taken on an entirely new meaning. For taxable estates, planning will increasingly focus on “income tax” planning, management of tax basis and numerous related issues, and maximizing the "step-up" in basis at death. Professionals are presented with an entirely new set of questions. We must begin to think very differently. As professionals, we must begin to measure various tax costs – the transfer tax costs (including state estate and inheritance taxes) against the income tax savings from the "step-up", or against future, imbedded income tax liabilities; analyzing and developing new strategies and techniques for different types of assets; “recapturing” or swapping, exchanging, transacting, using assets that have already been transferred, multiplying theapplicable exclusion amount; using trust and partnership elections, distributions, and reorganizations to maximize the "step-up" and "split" income across taxpayers. This presentation has become the “hottest” in our industry. Paul Lee is a nationally known expert and is recognized as the leader in this new paradigm of estate planning. Paul recently presented two sessions at Heckerling and will be bringing his newest and most current ideas to the GNJEPC. Come and listen to the best ideas in the industry today.





Continuing Education:
2.0 credits approved:  NJ Insurance (Course # 88895208), CFP, NJ CLE &  NJ CPE
Application for New York accreditation of this course is currently PENDING.  
Financial Aid Policy NYS CLE:

The Greater New Jersey Estate Planning Council (“Council”) is dedicated to providing high-quality continuing legal education to attorneys interested in its course offerings.  Toward that end, the Council has a financial aid policy for attorneys who wish to attend its continuing legal education courses, but who are unable to attend due to cost considerations.  

To be considered for financial aid, an applicant should submit a written request stating the reason for his or her interest in attending the program, an explanation of his or her financial situation and proof of income.  The request should be submitted to the President of the Council at least two (2) weeks prior to the program date.  Waivers and reduced fees will not be awarded at the door on the date of the program.

The determination of whether an applicant is eligible for a reduced or waived fee will be made on a case-by-case basis by the President of the Council based upon factors including professional relevance, financial need and available space.  The following guidelines shall apply in determining a reduced or waived fee: 


Full scholarship

Income up to $35,000

75% discount

Income $35,000 to $50,000

50% discount

Income above $50,000

No discount


Related Document(s):

See Upcoming Event Calendar