Denver Partner Stephanie Moll and Associate Linsey Glosier presented an Advanced Estate Planning CLE seminar in the firm’s Denver office. The Aug. 28 program was designed for professionals who service high net worth families, including trust officers, family offices, bankers, financial advisers, CPAs and others.
Glosier presented on “State Income Tax Planning with ING Trusts and North Carolina Dept. of Revenue v. Kaestner,” which discussed the advantages, key elements and common traps of INGs, as well as reviewed some relevant recent cases. Moll’s presentation, “Planning with Grantor Trusts,” examined sales to Intentionally Defective Grantor Trusts (IDITs) and sales to Beneficiary Defective Inheritors Trusts (BDITs).
Moll’s practice centers on estate planning and administration, with a particular focus on wealth transfer tax planning. She assists clients with their pre-death estate planning and wealth preservation through the creation of wills, revocable trusts, irrevocable trusts, the use of lifetime gifting and closely held business succession planning. Moll has helped clients further their charitable inclinations by creating charitable trusts and charitable foundations. Ms. Moll also advises on the international aspects of U.S. tax matters and asset structuring and succession planning, as part of a multi-office team that advises trustees and international families and family offices on planning for U.S. beneficiaries or U.S. investments, expatriation from the United States and pre-immigration tax planning for foreign individuals who plan to become a U.S. tax resident, and related FATCA and CRS compliance matters.
Glosier’s practice focuses on estate, transfer, and income tax planning. She assists clients in all areas of wealth transfer and preservation planning, including income, estate, gift and generation-skipping transfer tax planning, irrevocable trust creation, asset freeze techniques, lifetime gifting, closely held business formation and succession, life insurance and charitable giving. In addition, Glosier represents financial institutions and individuals in the resolution of a wide range of fiduciary disputes and settlements, including the modification of irrevocable trusts and preparation of settlement agreements.