Fiduciary Flops and
Disastrous Distributions:
Liability for Unpaid Tax Debts
of the Decedent

Tuesday, September 10, 2019
11:45 a.m. Registration/12:00 -1:00 p.m. Program
St. Petersburg Yacht Club, Waterfront Room (Upstairs)

When a decedent’s estate is insolvent, federal law requires fiduciaries to pay federal tax liabilities ahead of most other debts. When fiduciaries fail to abide by this rule they can be held personally liable for the decedent’s federal tax liabilities. Additionally, in certain circumstances, the government can pursue beneficiaries and other third parties for the decedent’s unpaid tax liabilities. 

Included in this presentation:

·Fiduciary liability under the Federal Priority Act (31 U.S.C. §3713(b)) and transferee liability pursuant to IRC §6901

·Overview of Federal Priority Act: 31 USC §3713(b) and IRC §6901

·Special Estate Tax Lien under IRC §6324

·Statute of Limitations on Assessment and Collection of Fiduciary Liability and Transferee Liability

·Defenses to Fiduciary Liability and Transferee Liability

·Tips to Avoid Fiduciary Liability and Transferee Liability

Speaker
Erica G. Pless, J.D., LL.M., The Pless Law Firm, P.A.

Presented by:  Probate & Guardianship Section ~ Chair Brooks N. Gentry
Vice Chairs Jeffrey A. Eisel and Denyse D. Kruse

Sponsored By:

Pending 1.0 Hour of General CLE Credit

REGISTRATION ~ LUNCH INCLUDED

$35.00 St. Pete & Clw. Bar Members/Staff 
$50.00 Non-Members 
$25.00 Student Members

Please choose meal when registering:
Chicken Piccatta with Lemon Butter Sauce & Capers or Pecos Valley Black Bean Enchiladas

CLICK HERE to download a registration form or register on the link above.

RSVP Deadline - Friday, September 6th ~ 2PM

For more information on the Probate & Guardianship Section contact Chair Brooks N. Gentry 727-231-1080 
brooks@gentryelderlaw.com or Vice Chairs Jeffrey A. Eisel 727-572-4545 jeisel@baskineisel.com or
Denyse D. Kruse 727-822-2200 denyse@gulfbeacheslaw.com. To join the section login to your online profile
and choose the Probate & Guardianship Section or contact the St. Pete Bar at 727-823-7474 info@stpetebar.com.