Jim Blase's Notre Dame Presentation on Income Tax Planning with Trusts
Mr. Blase made this presentation at the 2013 Notre Dame Tax & Estate Planning Institute on October 18. The presentation discusses the revised drafting necessary to minimize the high income taxes generally imposed on trusts beginning January 1, 2013.
Introduction and Background - 10 minutes
Proposed Tax Bill and IRC Section 678 - 10 minutes
IRC Section 2514(e) and Capital Gains - 10 minutes
IRAs and Stepped-Up Income Tax Basis - 10 minutes
Other Recommendations and Conclusion - 5 minutes
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