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DTSTART:20260218T003000Z
DTEND:20260218T030000Z
LOCATION:875 Hotel Cir S, San Diego, CA 92108
UID:2872720260218T003000ZDealing with Promissory Notes
DTSTAMP:20260313T105615Z
DESCRIPTION:\n       \n \n\n \nTopic:\n \n Dealing with Promissory Notes\nSpeakers: Jonathan Lurie\n \nJoin us for “Dealing with Promissory Notes,” a focused presentation that clarifies when a sale to a defective grantor trust is respected, when a promissory note is treated as a gift, and how notes are valued both at sale and at death under differing Internal Revenue Code tests. We’ll cover strategies to defer estate tax on large notes, key distinctions between recourse and non-recourse notes, and practical ways to use notes effectively in sophisticated estate tax planning.\n \n \n \nJonathan Lurie | Senior Counsel, Private Wealth\n  \n \nJoe Jonathan Lurie is senior counsel in the Private Wealth Group. Jonathan is a problem solver who uses his significant experience to develop personalized wealth management and preservation strategies to achieve the individual objectives and aspirations of the clients he serves. He focuses on U.S. and international tax and estate planning, trust administration, succession planning and family governance. Jonathan works with clients to set up Family Offices, private trust companies, and virtual private trust companies.\n \nChamber High Net Worth 2024 ranks Jonathan as a top advisor for Private Wealth Law in California, where he is commended for being "a brilliant creative lawyer" and a "sophisticated and results oriented" lawyer. Chambers also notes, "He is client-friendly and has a strong background."\n \nA native South African, Jonathan has practiced law in South Africa and the United States. He attended university and law school in Johannesburg, South Africa, and is admitted to practice law in the Republic of South Africa and Kingdom of Lesotho, in addition to California. \n \n ------\n\n                                [](https://www.epcsd.org/members/renewal)\n ------\n\n[](https://www.epcsd.org/council/sponsor-sales)\n ------\n\n                                              Meeting Sponsor\n \n                                               [](https://www.halbertandjames.com/)\n ------\n\nAnnual Gold Sponsor\n \n[](https://www.firstamtrust.com/)\n ------\n\n \n \nAnnual Silver Sponsors\n \n[  ](https://www.weinerlegacylaw.com) [](https://www.sschechter.com/)  [](https://www.trustpropertiesusa.com/)\n ------\n\n \n \n \n   Bronze Sponsor\n \n[](https://www.caringtransitionscarlsbad.com/)\n ------\n\nLast day to register OR cancel registration is 2.09.26. No-Shows will be charged an $80 fee   \n
SUMMARY:Dealing with Promissory Notes - Estate Planning Council of San Diego 
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