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Covers topics including the election’s impact on accounting, insurance, investments, and estate planning; SECURE Act final and proposed IRA regulations; effects of key court decisions on life-insurance-funded buy-sells; tax-aware investing innovations; state estate tax planning; and income tax planning through residency changes. Includes trust modification analysis and bonus materials guidance, plus a draft section titled “Drafting under the SECURE Act” by Steven B. Gorin.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":51,"@type":70,"position":76},"https://docshare.wps.com/template/general/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/best-planning-ideas-for-2025-supporting-materials-index/287027/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/best-planning-ideas-for-2025-supporting-materials-index/287027.png","ImageObject",442,249,{"name":88,"@type":89},"Adam","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-20","2026-09-17",true,{"@type":98,"interactionType":99,"userInteractionCount":9},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What major subjects does the supporting materials index cover for 2025 estate planning?","Question",{"text":108,"@type":109},"It covers election impacts, SECURE Act IRA regulations, court decision impacts on life-insurance-funded buy-sells, state estate tax planning, and tax-aware investing innovations, among other trust and tax topics.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How does the index address changes to trusts under regulatory and ruling developments?",{"text":113,"@type":109},"It includes sections on modifying irrevocable trusts in light of 2023 Chief Counsel Advice and related cases, and references planning considerations for trust modification.",{"name":115,"@type":106,"acceptedAnswer":116},"What is the document’s section focus related to “Drafting under the SECURE Act”?",{"text":117,"@type":109},"It provides a draft titled “Drafting under the SECURE Act” by Steven B. Gorin and is supported by a detailed table of contents covering explanations of regulations, retirement planning default provisions, clause sets, and SECURE Act effective dates.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},287027,1789631813,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":50,"category_name":51,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":125,"read_time":140},1374404737137,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","Best Planning Ideas for 2025 – Index of Supporting Materials  \nEstate Planning Council of St. Louis  \nJanuary 9, 2025  \nA. Impact of the Election on Accounting, Insurance, Investments, and Estate Planning N/A  \nB. SECURE Act final and proposed regs on IRAs in trust  \nA. Gorin, Steven B., Drafting under the SECURE Act.  \nC. The impact of Connelly and Huffman on life insurance-funded buy-sells  \nA. Connelly v United States, 602 US 257 (06/06/2024) .  \nB. Demeros, Georgia L. and Gorin, Steven B., Buy-Sell Agreements after Connelly.  \nC. Huffman v. Commissioner, T.C. Memo. 2024-12  \nD. Innovations in Tax Aware Investing  \nA. Dole, Elliot, slides from presentation.  \nE. Planning for state estate tax N/A  \nF. Use of Internal Revenue Code §1035 to redeploy assets for estate planning purposes N/A  \nG. Income Tax Planning: Impact of residency change N/A  \nH. Modifying irrevocable trusts in light of 2023 CCA, Anenberg, and McDougal  \nA. 2023 CCA 202352018-Chief Counsel Advice regarding gift tax consequences of modifying grantor trusts to add reimbursement clause.  \nB. Gorin, Steven B. and Kaufman, Beth S., Trust Modification: Planning in Light of CCA 20235018.  \nC. Estate of Anenberg v. Commissioner, 162 T.C. No. 9 (2024)  \nD. McDougall v. Commissioner, 163 T.C. No. 5 (9/17/2024)  \nI. Bonus Material (Will not be discussed in detail)  \nA. 89 FR 104915 – Proposed Regulations to Circular 230  \no Steve will be discussing these (a) in his quarterly newsletter, and (b) as a segment in his no-cost quarterly webinars:  \no January 28 at noon (through Thompson Coburn)– subscribe here:  \n[https://www.thompsoncoburn.com/subscribe/](https://www.thompsoncoburn.com/subscribe/)  \no February 5 at 8 am and February 17 at 4 pm (through CPA Academy)  \n[https://www.cpaacademy.org/](https://www.cpaacademy.org/)  \n27540620.v1  \nDrafting under the SECURE Act  \nSteven B. Gorin  \nThompson Coburn LLP  \nOne US Bank Plaza  \n505 N. 7th St.  \nSt. Louis, MO 63101  \n[sgorin@thompsoncoburn.com](sgorin@thompsoncoburn.com)  \n[phone 314-552-6151](phone 314-552-6151)  \n**********.[thompsoncoburn.com/people/steve-gorin](thompsoncoburn.com/people/steve-gorin)  \n***********.[thompsoncoburn.com/insights/blogs/business-succession-solutions/about](thompsoncoburn.com/insights/blogs/business-succession-solutions/about)  \n© Steven B. Gorin 2020-present. All rights reserved. (Printed December 10, 2024. ) The author invites suggested changes, whether substantive or to point out typos (the author does not have a second set of eyes reviewing the author’s work) . The views expressed herein reflect the author’s preliminary thoughts when initially written and are not necessarily those of Thompson Coburn LLP (or even of the author) . Before using any information contained in these materials, a taxpayer should seek advice based on the taxpayer’s particular circumstances from a qualified tax lawyer. Tax advisors should research these issues independently rather than rely on these materials.  \nThis document may be cited as Gorin, [number and name of part as shown in the Table of Contents],“Drafting under the SECURE Act” (printed 2/12/2020), available by emailing the author at[sgorin@thompsoncoburn.com. The](sgorin@thompsoncoburn.com. The) author also publishes “Structuring Ownership of Privately-Owned Businesses: Tax and Estate Planning Implications,” a few thousand pages in a fully searchable PDF; to receive quarterly a link to the most recent version of that and to the author’s seminars and webinars (including the SECURE Act), please complete ********* .[thompsoncoburn.com/forms/gorin-newsletter](thompsoncoburn.com/forms/gorin-newsletter).  \nTABLE OF CONTENTS  \nPage  \nI. Explanation of Regulations’ View of Trusts ....................................................................... 1  \nII. Explanation of Retirement Planning Default Provisions for Life Trusts for Descendants .................................................................................................................... ","cbCaifKxj4VHX7fu","https://ap.wps.com/l/cbCaifKxj4VHX7fu","pdf",7515345,462,"English","# A. Impact of the Election on Accounting, Insurance, Investments, and Estate Planning\n# B. SECURE Act final and proposed regs on IRAs in trust\n# C. The impact of Connelly and Huffman on life insurance-funded buy-sells\n# D. Innovations in Tax Aware Investing\n# E. Planning for state estate tax\n# F. Use of Internal Revenue Code §1035 to redeploy assets for estate planning purposes\n# G. Income Tax Planning: Impact of residency change\n# H. Modifying irrevocable trusts in light of 2023 CCA, Anenberg, and McDougal\n# I. Bonus Material\n# Drafting under the SECURE Act\n# Table of Contents\n## I. Explanation of Regulations’ View of Trusts","[{\"question\":\"What major subjects does the supporting materials index cover for 2025 estate planning?\",\"answer\":\"It covers election impacts, SECURE Act IRA regulations, court decision impacts on life-insurance-funded buy-sells, state estate tax planning, and tax-aware investing innovations, among other trust and tax topics.\"},{\"question\":\"How does the index address changes to trusts under regulatory and ruling developments?\",\"answer\":\"It includes sections on modifying irrevocable trusts in light of 2023 Chief Counsel Advice and related cases, and references planning considerations for trust modification.\"},{\"question\":\"What is the document’s section focus related to “Drafting under the SECURE Act”?\",\"answer\":\"It provides a draft titled “Drafting under the SECURE Act” by Steven B. Gorin and is supported by a detailed table of contents covering explanations of regulations, retirement planning default provisions, clause sets, and SECURE Act effective dates.\"}]","Best Planning Ideas for 2025 - Supporting Materials - Index | PDF",162]