Tax Pain Points in the Estate Plan – estate planning Power Pair of recorded webinars

This Power Pair comprises 2 of our most popular estate planning webinars from the past year.
 

Webinar 1: Division 7A Dangers: Managing Company Loan Issues in Trusts Within the Estate Plan

Where trusts form part of an estate plan, any lurking Division 7A issues must be identified early and addressed with precision. Unpaid present entitlements, inter-entity loans, and forgiveness strategies can all trigger Division 7A consequences that may undermine the effectiveness of the estate planning structure. This session explores how to spot and manage these risks to ensure the plan delivers the intended outcomes. It covers:

• How to identify potential Division 7A exposures in existing trust structures
• Strategies to align Division 7A management with the broader estate plan
• Key risks when considering forgiveness of UPEs owed to corporate beneficiaries
• Why estate planning intentions can unravel in practice due to Division 7A missteps
• The status of the ATO’s special leave application to the High Court in C of T v Bendel [2025] FCAFC 15:
  • interim options for estate planners in light of the case
  • analysis of the ATO’s Interim Decision Impact Statement and related guidance (QC 104307)
• Practical case study illustrating common pitfalls and corrective strategies

Webinar 2: Dealing with the Main Residence in the Estate Plan: Who Gets It, Who Pays and What are the Tax Risks?

As well as the main residence often forming a large part of a deceased estate, it’s also an asset that likely has a personal attachment, as well as potential for future ongoing use by family members. This all leads to the main residence requiring careful consideration in the estate plan. This session looks into the options available and issues to consider, including:

• The tax treatment of the main residence subsequent to death, including:
  • if sold by the executor
  • if transferred directly to a beneficiary
  • if retained and held on trust for future use
  • issues to consider if the deceased owned their home, however resided in an aged care facility at time of death
• The options available to maintain the main residence in an arrangement or trust structure for future use by a beneficiary/(ies)
• Dealing with: 
  • responsibility for ongoing property costs for a main residence to be retained post-death
  • planning for future use of property becoming unsuitable for a beneficiary
  • the term of retaining the property for future beneficiary use 
• The state and territory tax and duties to consider, including: 
  • the issues with the inclusion of a non-resident or potential non-resident beneficiary
  • availability of exemptions or concessions for main residence post death
• Tips for will drafting involving the various options for a main residence when property interwoven with a gift and loan back strategy
• Pros and cons of a pre-death main residence transfer to: 
  • a family member/(s) directly
  • a trust
• Tips for will drafting involving the various options for the main residence

Special Purchase Offer - The April Advantage

This pair of recorded webinars would usually cost $539, but as part of The April Advantage Offer you can buy the pair for only $330 if you order by 30.4.26.