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

Webinar / McDermott Webinar / February 27, 2024

Family Office Tax Webinar Series: Compensation Strategies

New York, NY / Speaking Engagements / March 14–15, 2024

19th Annual International Estate Planning Institute

Webinar / Speaking Engagements / December 14, 2023

Corporate Transparency Act: Overview of New Reporting Requirement

Virtual / Speaking Engagements / January 23–25, 2024

2024 FOX Private Trust Company Workshop

Grand Cayman / Sponsored Events / January 28 – 30, 2024

Cayman Alternative Investment Summit

Chicago, IL / Speaking Engagements / November 9, 2023

Chicago Family Office Forum