Chapter 14 “Soup to Nuts” – A Practitioner's Guide Through the Minefield
We are pleased to announce that N. Todd Angkatavanich, J.D., LL.M., Partner, Withers Bergman, will be our guest speaker on the subject of Chapter 14 “Soup to Nuts” – A Practitioner's Guide Through the Minefield at our December 2nd Dinner Meeting at the Innis Arden Golf Club in Old Greenwich. Cash bar and cocktails will begin at 5:45 p.m., followed by dinner promptly at 6:30 p.m., speaker at 7:30 p.m., and we anticipate an end to the meeting between 8:30 p.m. and 8:45 p.m.
The provisions under Chapter 14 of the Internal Revenue Code have existed for over twenty years yet many of the draconian gift and estate tax provisions thereunder remain relatively unknown to Trusts and Estates professionals. This presentation will provide a discussion of the many estate and gift tax pitfalls that practitioners need to keep in mind whenever structuring transactions between family members. This presentation will provide a broad overview of the statutory provisions of 2701 through 2704, including the historical policy reasons behind the sometimes confounding rules included in Chapter 14. Additionally, the presentation will give pro-active planning opportunities with compliant structures to help practitioners navigate the Chapter 14 minefield.
N. Todd Angkatavanich is a partner at Withers Bergman, LLP, in the firm’s Greenwich, New Haven and New York offices. He serves as Regional Practice Group Co-Leader of the firm’s US Trust, Estate and Charities Practice Group. Todd is a Fellow of the American College of Trust and Estate Counsel and is a member of the Society of Trusts & Estates Practitioners. Todd has published articles in publications such as Trusts & Estates, ACTEC Law Journal, Estate Planning, BNA Tax Management, Probate & Property and other publications. He serves as Co-Chair of the Estate Planning & Taxation Committee of the Editorial Advisory Board of Trusts & Estates magazine, as well as a member of the Advisory Board for BNA/Tax Management Estates, Gifts and Trusts Journal. Todd is co-author of the pending BNA/Tax Management Portfolio No. 875, entitled “Wealth Planning with Hedge Fund and Private Equity Fund Interests.” A frequent speaker, Todd has given presentations for a number of organizations including the Heckerling Institute on Estate Planning, the Federal Tax Institute of New England, the Notre Dame Tax and Estate Planning Institute, the Washington State Bar Association Annual Estate Planning Seminar, the ABA Real Property, Trusts and Estates Section (Spring Symposia, Fall Joint Meetings and the joint ABA/New York Law School Skills Training Programs), BNA/Tax Management, as well as numerous estate planning councils, CPA societies and family office groups. Todd has been quoted in articles that have appeared in Barron's, Bloomberg Businessweek, The Boston Globe, The Philadelphia Inquirer, The Chicago Tribune, The Miami Herald, Forbes, MSN Money and other publications. Todd is Co-Chair of the ABA/RPTE Business Planning Group – Business Investment Entities, Partnerships, LLC’s and Corporations Committee and serves as a member of the ABA/RPTE Diversity Committee. He is a member of the Executive Committee of the Connecticut Bar Association, Estates and Probate Section, and on behalf of the Section also serves on the Planning Committee for the Federal Tax Institute of New England. He is the 2012 recipient of the award for “Private Client Lawyer of the Year” from Family Office Review. Todd has been included in The Best Lawyers in America® (for New York City, Greenwich and New Haven, Connecticut) and is also the recipient of the Best Lawyers® 2015 Trusts & Estates “Lawyer of the Year” award for New Haven, Connecticut. He has been rated AV Preeminent® by Martindale-Hubbell® Peer Review Ratings.™ Todd received his B.A., in Economics, magna cum laude, from Fairleigh Dickinson University, his J.D., Tax Law Honors, from Rutgers University School of Law, Camden, his M.B.A. from Rutgers University Graduate School of Management, and his LL.M, in Taxation, from New York University School of Law.
Please click on the document link below for complete program and registration details.
