2023 USC Tax Institute | Warming Up to Preferred Partnership Freezes - McDermott Will & Emery

2023 USC Tax Institute | Warming Up to Preferred Partnership Freezes


On January 25, McDermott partners Todd Angkatavanich and Adam K. Sherman were speakers at the USC Tax Institue and gave a presentation titled Warming Up to Preferred Partnerships Freezes.

This session covered:

  • An overview of Preferred Partnerships, as the lesser-known estate freeze vehicle compared to GRATs and Sales to Grantor Trusts
  • An overview of the historical and technical underpinnings of Section 2701 compliant preferred partnerships
  • Pitfalls to avoid
  • The basic structure and advance combination of this type of vehicle with others such as GRATs, GST Non-Exempt Trusts, QTIPs, limited perpetuity trusts and other applications

For more information, please click here.

Registration Information


2:00 – 2:50 pm (PST)

Hybrid Event

In-Person Location:
Millennium Biltmore Hotel, Los Angeles CA



Dig Deeper

Washington, DC / Speaking Engagements / June 21–25, 2023

ACTEC 2023 Summer Meeting

Boston, MA / McDermott Event / June 13, 2023

Private Client Roundtable

Austin, TX / McDermott Event / June 5-6, 2023

Tax Symposium 2023

San Francisco, CA / Speaking Engagements / May 31–June 3, 2023

28th Annual PFAC Educational Conference

Webinar / Speaking Engagements / May 16, 2023

28th Annual Estate & Charitable Gift Planning Institute

Washington, D.C. / Speaking Engagements / May 10–12, 2023

35th Annual RPTE National CLE Conference