Lunch & Learn Webcast: Navigating the Sunsets: Shining a Light on TCJA's Expiring Provisions
Overview
The 2024 gift and estate tax lifetime exemption is at an historic high of $13.6MM or $27.22MM for a married couple. Using this exemption during the taxpayer’s lifetime removes the future income and growth of the transferred assets from the taxpayer’s estate. However, the window is closing for taxpayers to take advantage of this high exemption. The gift and estate tax lifetime exemption is set to return to its Pre TCJA levels on January 1, 2026 adjusted for inflation estimated at $6.4 MM or $12.8MM for a married couple.
In many instances, a privately held business is a taxpayer’s biggest asset. There are numerous estate tax minimization strategies that involve gifting or selling an interest in a private business. Vanessa Claiborne and Christine Brox will give a brief overview and show examples of these planning strategies. The session will focus on the value of the private business as well as the circumstances that give rise to discounts on interests transferred, allowing more of the ownership of the business to be transferred under the exemption amount. The session also will show what is needed for a qualified appraisal by a qualified appraiser as defined by the IRS.
This lunchtime, 2-hour program gives you time to take care of business before and after the presentation. And it all happens live — giving you the chance to ask presenters the questions you need answered.
NOTE: This product is for the Webcast Lunch&Learn.
Single or Bundle – Choice Is Yours
Purchase this program at the low individual member price of $50 or Bundle the 8-program series (16 CPE credits) at an exclusive Members-Only price of $350! Select from the In-Person Bundle (lunch incuded) or Webcast Bundle.
2024 Lunch&Learn Small Business Series includes:
May 17
Healthcare Checkup: Examining Changes and Trends
Michael R. Bertaut, MBA, CHC, PAHM • Healthcare Economist/Exchange Coordinator
Blue Cross Blue Shield of Louisiana
Category: Specialized Knowledge
June 18
LA Tax Credits & Incentives
Brenda C. Guess • Assistant Secretary
Louisiana Economic Development
Category: Taxation
July 16
Hot Topics in Labor/Employment Law
E. Fredrick Preis, Jr. • Partner
Breazeale, Sachse & Wilson, LLP
Category: Management
August 20
SECURE Act 2.0 and Its Impact on Retirement Plans
Anne Oestriecher, CPA, CFP • Advisory Representative
Oestriecher Financial Management Services
Category: Taxation
September 17
IT Tips to Boost Your Productivity
Les Nettleton • IT Consultant
Category: Specialized Knowledge
October 22
LA State & Local Tax Update: Developments, Legislation, Nexus, and Other Hot Issues
Robert S. Angelico, CPA • Shareholder
Liskow
Category: Taxation
November 20
Navigating the Sunsets: Shining a Light on TCJA's Expiring Provisions
Vanessa Brown Claiborne, CPA • President & CEO • Chaffe & Associates, Inc
Christine K. Brox, CPA • Partner • Kushner LaGraize, LLC
Category: Taxation
December 18
Champagne or Vinegar? A Look at What the New Year May Bring to the Economy
Stephen D. Morgan • Senior Vice President, Investment Director
Hancock Whitney
Category: Specialized Knowledge
This event is part of the following bundles:
Leader(s):
Leader Bios
Christine Brox, Kushner LaGraize, LLC
Christy started her career in public accounting in 2003. Christy joined the firm in 2005 after two years at a national firm. As a partner, Christy specializes in federal and state taxation. She provides tax planning and compliance services to individuals, corporations, partnerships, and trusts. Christy assists high net worth individuals with estate, trust, and gift planning. In addition she works with entrepreneurs on matters related to entity structure and formation. Christy provides tax services to clients in a number of industries with a practice concentration in retail, real estate, healthcare, and professional services.
Vanessa Claiborne, President & CEO, Chaffe & Associates, Inc
Ms. Claiborne is the President and Chief Executive Officer of Chaffe & Associates, Inc. She is a CPA, ABV by the American Institute of Certified Public Accountants and has received her designation as an ASA by the American Society of Appraisers. She holds Securities Licenses 79, 24, 27, and 63. Ms. Claiborne is also AEP by the National Association of Estate Planners and Councils. She specializes in business valuation services primarily for estate and gift taxes, ESOPs, GAAP fair value reporting, financial reporting, business interruption claims, litigation support including expert testimony, exit planning, and shareholder transactions. Ms. Claiborne is active in many organizations including the American Society of Appraisers, serving as Governor of the International Board of Governors 2003-2007, Association for Corporate Growth, Isidore Newman School, American Red Cross, and the Agenda for Children. She recently received the 2021 LCPA Women to Watch Most Experienced Leader Award.
Non-Member Price $90.00
Member Price $50.00