How to Maximise IHT Mitigation for Testators, Attorneys and Executors
Many clients are greatly interested in strategies for mitigation of IHT.
Opportunities to legitimately mitigate IHT arise not only for testators but also those appointed to act as attorneys and also the executors cast for the responsibility of administering the testators’ estate.
This virtual classroom considers the strategies in question and after attending this seminar delegates will have an understanding of:-
when the transferable nil rate band will not be available
the dangers of using “old strategies” in relation to the transferable nil rate band
the use of both inter vivos and mortis causa discretionary trusts to mitigate IHT
IHT mitigation by attorneys
post death mitigation by executors including the continuing role (if any) for Deeds of Variation
appropriate will drafting strategies and danger areas for all concerned