Access the materials:
- Estate Planning Tax Update—Highlights of Current Developments
- LOOKING AHEAD – Estate Planning in 2026 & Current Developments (Including Observations from Heckerling 2026)
Replay Coming Soon
Please join Senior Fiduciary Counsels Stephen R. Akers and Benetta Y. Park for an update on the most notable planning topics in today’s environment. We will address issues that may be top of mind for you and your clients, including:
- Practical planning opportunities using Trump Accounts
- Qualified small business stock (QSBS): “Hot” planning strategies in 2026
- Children who agreed to allow the surviving spouse to receive the entire QTIP trust made very large taxable gifts, Lewis v. Commissioner, McDougall v. Commissioner
- IRS audit attacks in transfer tax audits
- Gift and estate tax valuation of notes: The final decision in Galli v. Commissioner
- Tax risks for trust agreements with differing terms for exempt and nonexempt trusts: Has the IRS retreated? (PLR 2026-58-025)
- Joint Committee on Taxation proposal to reduce the distribution deduction for trusts and estates by 5.4% under Internal Revenue Code Section 68
- Delaware’s newly enacted family trust company legislation
- Additional recent developments
