This New York–focused CLE will address advanced estate planning strategies for married couples, balancing tax efficiency, asset protection, and family dynamics.

Designed for practitioners advising spouses at all wealth levels, in this CLE we will:
•    Examine planning for non-traditional families, including blended families, and for persons without descendants.
•    Examine NYS estate tax planning, including strategies to mitigate New York’s estate tax “cliff” and optimize the marital deduction.
•    Outline when separating jointly held assets makes sense.
•    Analyze the use of qualified disclaimers and evaluate disclaiming into a trust versus outright.
•    Compare and contrast various trust strategies for married couples, including QTIP trusts, traditional A/B (marital/credit shelter) plans, disclaimer trusts, and joint versus separate revocable trusts.
•    Explore how substantial business interests affect the taxable estate.
•    Ethics: analyze conflicts, confidentiality, informed consent, common interest and advance waiver considerations, and best practices for representation of both spouses. 

MCLE: 1.5 Professional Practice, 0.5 Ethics & Professionalism

This CLE is appropriate for experienced attorneys only.  Newly admitted attorneys may not earn Ethics & Professionalism credits via on-demand programs. They must attend the live program in person or virtually via Zoom to earn credit. 

Presenters: 

Kate McCurdy, Esq., Kate McCurdy, PLLC
&
Jane Graham, Esq., Bond Schoeneck & King PLLC