Venn Diagrams: The Intersection of Estate and Income Tax (Planning in the ATRA-Math) (from Annual Virginia Conference on Federal Taxation 2015) (Online Seminar)

MCLE Credits: 1.0
Ethics Credits Included: 0.0

MCLE Credit: 1.0 (Ethics: 0.0)
Live-Interactive Credit: 0.0
Price: $70 (Includes a downloadable audio version.)
Viewable Through: 6/30/2018


A pre-recorded streaming VIDEO replay of one session from the June 2015 live seminar, 67th Annual Virginia Conference on Federal Taxation.

Post-ATRA planning will increasingly focus on income tax planning, the management of tax basis, and maximizing the “step-up” in basis at death. This presentation will discuss:

  • Measuring the transfer tax costs against the income tax savings from the “step-up” on different types of assets
  • Recapturing assets that have already been transferred
  • Multiplying the applicable exclusion amount
  • Using trust and partnership elections, distributions, and reorganizations to maximize the “step-up” and “split” income across taxpayers
  • Using debt to reduce estate tax exposure but maximize the “step-up”
  • Planning around the net investment income tax




Paul S. Lee, The Northern Trust Company / New York, NY

Paul S. Lee is a National Managing Director and Senior Regional Wealth Advisor with The Northern Trust Company. Prior to joining Northern Trust, he was at Bernstein Global Wealth Management for 15 years, as National Managing Director, and a partner in the Atlanta-based law firm of Smith, Gambrell & Russell, LLP.

Mr. Lee received a BA, cum laude, in English and a BA in chemistry from Cornell University, and a JD, with honors, from Emory University School of Law, where he was notes and comments editor of the Emory Law Journal; he also received an LLM in taxation from Emory University. Mr. Lee was the recipient of the Georgia Federal Tax Conference Award for Outstanding Tax Student and the Ernst & Young Award for Tax and Accounting. In 2014, Mr. Lee was inducted into the NAEPC Estate Planning Hall of Fame®, and designated an Accredited Estate Planner® (Distinguished).

A frequent lecturer and panelist on investment planning and tax and estate planning, Mr. Lee has spoken at the Heckerling Institute on Estate Planning, ACTEC National Meeting, Southern Federal Tax Institute, USC Institute on Federal Taxation, Southern California Tax & Estate Planning Forum, Notre Dame Tax and Estate Planning Institute, AICPA National Tax Conference, and the AICPA Advanced Estate Planning Conference. 

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