SPEAKING ENGAGEMENT
2023 USC Tax Institute | Warming Up to Preferred Partnership Freezes
Hybrid Event
January 25, 2023
Event details
January 25, 2023
This event is in the past. See recordings and other materials from this event below.
On January 25, McDermott partners Todd Angkatavanich and Adam K. Sherman were speakers at the USC Tax Institue and gave a presentation titled Warming Up to Preferred Partnerships Freezes.
This session covered:
- An overview of Preferred Partnerships, as the lesser-known estate freeze vehicle compared to GRATs and Sales to Grantor Trusts
- An overview of the historical and technical underpinnings of Section 2701 compliant preferred partnerships
- Pitfalls to avoid
- The basic structure and advance combination of this type of vehicle with others such as GRATs, GST Non-Exempt Trusts, QTIPs, limited perpetuity trusts and other applications
For more information, please click here.
Speakers
