OBA Trusts and Estates Law PROGRAM | On-Demand
Original Program Date: September 29, 2026

Understanding the tax implications of death is essential to developing an effective estate plan. This program will examine key issues, planning techniques, and practical considerations, including:

• Key tax issues that arise on death, including the interaction between the deemed disposition rules and the tax issues associated with use of corporate assets to pay a taxpayer’s terminal tax liability from the deemed disposition of the corporation’s shares
• Commonly-used planning techniques such as loss carryback planning, pipeline transactions, and other post-mortem strategies
• The importance of estate freezes and how to use inter vivos trusts to make your estate plan more tax efficient
• Practical considerations, recent developments, and common pitfalls to help you navigate these complex rules and achieve more tax-efficient outcomes for estates and beneficiaries.

Register now to secure your spot!

PROGRAM CHAIR

Robert Santia, Partner, Aird & Berlis LLP