Tax Planning in a Changing Environment

A review of the issues on taxes, art ownership and transfer including discussions on sales and exchanges by collectors, federal capital gains tax, state income tax, installment sales, and like-kind exchanges; estate, gift, and GST tax rate and unified credit amount, marital deduction, estate liquidity issues, family limited partnerships, and basis issues.

Moderator: Paul M. Roy, Withers Bergman;

Panelists: Moira L. Crabtree, The Law Office of Moira L. Crabtree; Judith L. Pearson, ARIS; Renée Vara, Vara Fine Arts.