Description
The final list of topics will include:
- 20 judicial opinions from courts across the country addressing topics such as special needs trusts, joint settlor trust modifications, state-specific QTIP elections, bequests turning on marital status of the beneficiary, and more
- Proposed IRC §2053 regulations on the use of present-value principles to determine deductible amounts
- Rev. Proc. 2022-32, PLR 02217005, and Chief Counsel Memo 202233014
- Planning strategies for rising interest rates