October 26, 2022

On November 10 at 11:30 am HT, Senior Counsel Jonathan Lurie and associate Elham Ardestani will speak on the panel “The Aftermath: Dealing with Promissory Notes During Life and After Death Resulting from Intentionally Defective Grantor Trust Sales” at the 59th Annual Hawaii Tax Institute. The panel will focus on the use of promissory notes as a critical component of sales to intentionally defective Grantor Trusts. It will also cover whether the note will be recognized as valid debt, interest rates commonly used, the seed money required in the trust to make this a valid sale (and how to get the seed money into the trust) and the value of the note at the date of sale, and more.

The 59th Annual Hawaii Tax Institute conference provides education and professional development opportunities delivered by a diverse and distinguished faculty of recognized tax and wealth transfer authorities with a positive approach to current and practical subjects.

For more information and to register for this event, please click here.

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