Webinar
This course is drawn from Steve Gorin’s 3rd quarter 2025 newsletter.
“Charitable Deductions for Businesses” focuses on how businesses can try to get full charitable deductions after the cutbacks from H.R. 1, enacted July 4. A business can structure the donation as a business expense and might create an affiliated organization to receive the contribution. Steve will also explore charitable deductions by trusts that own pass-through entities.
October 28, 2025
12:00 PM CT
“Business Entity or Trust?” discusses that a trust can sometimes be taxed as a business entity, including a 2023 case. Other topics include that a trust can be a “holding company” under banking law and the effect of opting out of annual partnership income tax reporting.
“Basis Step-Up & Powers of Appointment” focuses on free basis step-up in the light of “permanent” increased gift/estate exemptions. Steve will discuss marital estate trusts, a teaser on community property trusts, deathbed transfers, and the current controversy regarding contingent general powers of appointment when the grantor is living.
CLE
The live presentation of this webinar was approved for 1.5 hours of general CLE credit in California, Illinois, and Texas; 1.8 hours of general CLE credit in Missouri; and 1.5 hours of professional practice CLE credit in New York. Please visit the CLE Overview page to see how the CLE credit for this recorded webinar can be applied in CA, IL, MO, NY, & TX.
If you are interested in receiving CA, IL, MO, NY, or TX CLE credit for watching the recorded presentation, you must register for the program by clicking here.
Participants will only be emailed a Certificate of Attendance if the webinar is viewed in its entirety. If you were unable to view the webinar in its entirety, please contact webinarinquiries@thompsoncoburn.com to see if you are eligible to receive partial credit.
If you do not receive your Certificate of Completion, please e-mail webinarinquiries@thompsoncoburn.com.
