Tax Consequences of Trust Modifications and Terminations

Presenter: Abby McGowan, Reinhart Boerner Van Deuren s.c.

This presentation will explore the income, gift, estate and GST tax implications that may arise when modifying irrevocable trusts. The presentation will examine key IRS rulings, common modification techniques (including modification by decanting, judicial reformation, and nonjudicial settlement agreements), and their potential tax effects on grantors and beneficiaries. Attendees will gain practical insights into identifying tax-sensitive issues and structuring modifications to achieve estate planning goals while minimizing unintended tax exposure.

Credit: 1.0 CLE credit to be applied for
Date: Tuesday, December 16, 2025
Presentation: 12:30 - 1:30 pm
Location: In Person at the MBA (747 N Broadway Milwaukee 53202)
                 (Online viewing also available)

Tickets
$50/MBA Members  ($65 for online viewing)
$85/Non Member ($99 for online viewing)

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