Paul S. Lee
Please join us for the next SFEPC meeting. We will be meeting on May 17, 2023, at the Omni Hotel in San Francisco. We will be meeting at 5:00 pm for a social hour with hors d’oeuvres and cocktails, followed by our featured speaker, Paul S. Lee at 6:00 pm.
With income tax rates likely to be higher in the future and with the popularity of sales to IDGTs in estate planning, understanding the income tax aspects of taxable installment obligations versus IDGT installment notes versus intrafamily promissory notes is crucial. This presentation will discuss the income tax benefits, pitfalls, planning opportunities, and the unknowns surrounding taxable and non-taxable deferred payment arrangements commonly used by planners.
Paul S. Lee is the Chief Tax Strategist for Northern Trust Wealth Management. In this role, he leads research and strategy development as it relates to tax issues and wealth planning. Paul specializes in advising and consulting with ultra-high-net-worth families and their businesses, with a focus on complex income, transfer, and international tax issues.
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