The ATRA-Math: Estate Planning After the American Taxpayer Relief Act of 2012
by Mike Stone & Christopher Clarkson
Bernstein Wealth Management
The American Taxpayer Relief Act of 2012 (ATRA) caused provocative changes to income and transfer taxes. Tax planning has become more complex and situation-dependent, creating both opportunities and traps.
In this presentation, we look at the key variables to consider when estate planning with ATRA in mind, addressing practical questions, such as:
- How has the changing relationship between income and estate tax rates impacted wealth transfer planning? How should planners measure the transfer tax costs against the income tax savings from the “step-up” in cost basis on different types of assets?
- What new role can freeze strategies play post-ATRA?
- At death, how should advisors evaluate whether to fund a traditional bypass trust or opt-in to portability?
Thursday, May 22nd
Time: 8:00 to 9:00 AM
(Please arrive by 7:45am for coffee and pastries)
PDM, LLP (Piazza, Donnelly & Marlette)
3460 Torrance Boulevard, Suite 200
Torrance, CA 90503
For SBEPC Members Only
Mr. Clarkson is a Senior Vice President and a Director in Bernstein’s Wealth Management Group. He has expertise in a variety of complex investment planning issues, including multigenerational wealth transfer, charitable giving, retirement planning, selling a business, and diversification of concentrated stock and option portfolios. Mr. Clarkson is a frequent lecturer to groups of tax and legal professionals throughout the western United States. He has given educational seminars for the USC Tax Institute, Colorado Society of CPAs, Estate Planning Council of San Diego, Hawaii Tax Institute, Rocky Mountain Estate Planning Council, Seattle Children’s Hospital Foundation, and Silicon Valley Community Foundation. Mr. Clarkson joined the firm in 1995 and has been a member of the Wealth Management Group since 1998. He earned a BA with high honors in business/economics from the University of California, Santa Barbara, and is a Chartered Financial Analyst charter holder.
Mark your calendar and RSVP to Mark Tsujimoto at:
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