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By:
Barry A. Nelson, Esq.
Kevin E. Packman, Esq.

Presented to:

The Florida Institute of Certified Public Accountants (FICPA)
Estate & Financial Planning Conference
Fort Lauderdale, Florida
December 2-3, 2004

The Florida Institute of Certified Public Accountants (FICPA)
Florida Institute on Federal Taxation Conference
Orlando, Florida
November 3-5, 2004

The Nelson & Levine 9th Annual Tax Seminar Luncheon
Current Trends & Traps in Estate Planning - Estate Planning and Asset Protection Techniques to Consider and Traps to Avoid
Hollywood, Florida
October 28, 2004

United Way of Miami-Dade
A United Way Endowment Professional Advisor Series Event
Miami, Florida
October 5, 2004

The Florida Institute of Certified Public Accountants (FICPA)
19th Annual Accounting Show
Broward County Convention Center, Fort Lauderdale, Florida
September 29 – October 1, 2004

* Materials Supplemented through September 1, 2004.

Introduction

This year’s outline, while continuing to report on current trends and traps in estate planning, focuses on our experiences in incorporating a variety of estate planning techniques for our clients. The outline includes fact patterns describing our initial recommendations through the audit, where applicable, of planning we have utilized for our clients to take advantage of applicable IRS Code Sections, rulings and case law. We also provide a summary of recent developments we believe are most relevant and significant to taxpayers and their advisors. In addition, we have included: (i) two Trust & Estates articles published this year, one of which discusses Florida homestead planning and the other on charitable testamentary lead trusts and (ii) an article on 529 Plans.

Current Trends & Traps in
Estate Planning 2004/2005

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The following notice is required by the IRS: Any U.S. federal tax advice contained in the articles and information in this web site is not intended to be written or used, and cannot be used or relied upon, to avoid tax-related penalties under the Internal Revenue Code, or to promote, market or recommend to another any tax-related matter addressed herein.