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California attorneys must complete a minimum of 25 credit hours of approved continuing legal education activities every 3 years including at least 4 hours of Ethics, 1 hour of Substance Abuse Prevention and 2 hours of Elimination of Bias. Additionally, at least one of the hours in Elimination of Bias must be an approved Implicit Bias program.
At least 12.5 of the credit hours must be in a "Participatory" format. The remaining hours can be in a self-study format.
**The State Bar of California is implementing changes to the MCLE course requirements effective October 1, 2023. Beginning with the compliance period ending March 29, 2025, licensees will be required to also complete and report compliance on the following new subfields:
Technology in the Practice of Law (one credit)
Civility in the Legal Profession (one credit)
Competence (Increased from one credit to two)
California attorneys may earn all 25 hours with the United Institute for Continuing Legal Education. Our Online and iOS/Android App platforms are automatically deemed participatory and our MP3/MP4 downloaded courses may also be taken in participatory form as well.
California MCLE rules do not allow carryover. Credit for participating in a CLE activity may not be earned forward from one compliance period to another.
Members are required to comply online under “My State Bar Profile” www.calbar.ca.gov by attesting under penalty of perjury that the member has complied with the education requirement or is exempt and the nature of the exemption. Attorneys who are unable to comply online must contact the State Bar’s Member Services Center 888-800-3400.
State Bar of California
180 Howard Street
San Francisco, CA 94105-1639
(t) 415-538-2100
(f) 415-538-2180 mcle.calbar.ca.gov
Split-Dollar Life Insurance Planning After the Levine Case
United Institute for Continuing Legal Education is a CLE provider accredited by the California State Bar, Provider #15390.
To view our full accreditation details please .
General Credits
1.25
$29
All Courses Available iOS/Android Web
About This Course
In Marion Levine v. Commr. 158 T.C., a resounding victory was recently given to a taxpayer who pursued what many view as an aggressive spit-dollar life insurance plan for the purpose of minimizing estate taxes. This CLE course will explain the case and split-dollar planning as well as review prior cases that were decided against other taxpayers who used similar techniques.
The course will explain what the taxpayer did right in the Levine case, the mistakes made in prior cases and how a review of such cases, such as Estate of Cahill, can be used to guide taxpayers considering such planning. The course will identify steps that the Levine court found favorable, how to implement a similar plan as well as how it can be applied to almost any type of estate planning and other broad applicability.
The IRS arguments and Tax Court’s response regarding sections 2036,2038 and 2703 will also be presented.
