||Basic understanding of estate and gift taxation.
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The course will focus on the interplay between federal rules as applied to a typical Louisiana resident subject to state community property law, and will explore various inter vivos and post-death planning strategies to reduce the effect of transfer taxes.
To review various planning strategies aimed at Louisiana residents with modest and taxable estates.
- Explanation of the current estate and gift tax rules
- How to make the portability election for any decedent
- How to increase tax basis
- Planning opportunities using private annuities and trusts
- Using the marital deduction: trust v. usufruct
- Planning for qualified plans and IRAs
- Using life insurance trusts
- Use of fixed value donations to reduce the gross estate
- Proper use of family limited partnerships
- Using dynasty and grantor trusts
- Post-death disclaimers
- Planning around forced heirship and claims of creditors
- Post-mortem elections
- Medicaid planning considerations
Meet the Speaker
Raymond P. Ladouceur, JD, MBA, CPA, is a member of the American Institute of Certified Public Accountants, the Louisiana Society of Certified Public Accountants, the American Bar Association, the Louisiana State Bar Association and the Association of Attorney-CPAs. He is a graduate of Loyola University of the South and possesses a Juris Doctorate and Masters in Business Administration. Mr. Ladouceur, a Board Certified Tax Specialist and Board Certified Estate Planning and Administration Specialist, practices law and public accounting in the New Orleans and surrounding areas.
A practitioner highly regarded for his estate planning expertise, he has served as a discussion leader at numerous continuing education seminars and is the author of Estate and Gift Taxation (A Louisiana Perspective), 2012 Edition. Mr. Ladouceur is the only person to be named as the LCPA's Outstanding Discussion Leader six times. He is the past Chairman of the Society's Litigation Services, Continuing Education, and Annual Meeting Committees, is the Past President of the SLCPA, and is the Past President of the Louisiana Chapter of Attorney-CPAs. Super Lawyers has recognized Mr. Ladouceur in the field of Business Law from 2007-2012.