10/18/23 Estate Planning Council of Diablo Valley IN PERSON Meeting

PO Box 245, Walnut Creek, CA 94596

T: (925) 778-1165   |   F: (925) 778-1163   |   E: EPCDiabloValley@gmail.com

Wednesday, October 18, 2023

"Scarier Than Lions and Tigers and Bears: The Income Taxation of Trusts, Oh My!"

Presented by:

Justin Miller, J.D., LL.M., TEP, AEP®, CFP®

Partner and National Director of

Wealth Planning,

Evercore Wealth Management, LLC

Managing Director,

Evercore Trust Company, N.A.

LIVE &

IN PERSON

October 18, 2023

Lafayette Park Hotel

3287 Mount Diablo Blvd., Lafayette, CA 94549

6:00pm

Networking &

Appetizers

6:45pm

Welcome &

Announcements 

7:00pm

Speaker Presentation

8:00pm

Meeting Close

Please note all reservations

& cancellations MUST be

made no later than 2pm

the Monday before 

the monthly meeting.

Refunds will not be

granted to cancellations

that are received thereafter.  

All cancellation requests need to be made in writing to 

EPCDiabloValley@gmail.com

$90

Guest Cost:

$110

Presentation Summary:

Thanks to recent tax reform, the complex rules related to fiduciary income tax have become even more complicated. What happens to excess deductions after termination? How are trusts taxed after a divorce? Can multiple non-grantor trusts take advantage of qualified small business stock exclusions, receive additional SALT limitations, avoid state income taxation, and still allow the grantor to get the trust assets back at a later date? This presentation will answer those questions and more. To help practitioners minimize the burden of higher trust tax rates and avoid many of the traps for the unwary, this program will review the impact of recent tax reform, case law, IRS guidance, and Treasury regulations related to the taxation of trusts.

Learning Objectives:

• Understand the general rules for how trusts and estates are subject to federal income tax
• Learn the special rules that apply to certain deductions for fiduciary income tax purposes
• Discover trust planning opportunities and avoid potential pitfalls

Justin Miller is a Partner and National Director of Wealth Planning at Evercore Wealth Management, where he works collaboratively with accountants, attorneys, and other advisors to provide comprehensive wealth planning advice to clients. Justin also is an adjunct professor at Golden Gate University, a Fellow of the American Bar Foundation, and an ACTEC Fellow. In addition, he is a frequent speaker at major conferences, has published numerous articles, and is regularly quoted as an industry expert in the media. Justin received a B.A., with honors, from U.C. Berkeley, and a J.D. and LL.M. in Taxation from NYU School of Law.

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