Courses
Advanced Concepts in Estate Planning
Register
-
Member Price:
$300.00
Non-Member Price: $450.00
- Date/Time:
- Dec 16, 2010, 8:30am–4:30pm
- Venue:
- Capitol Plaza Hotel & Conference Center, Montpelier
- Developer:
- Surgent McCoy CPE
- CPE Credits:
- 8 Hours
- Field of Study:
- Taxes
- Level:
- Advanced
- Instructor:
- Robert E. Greenberg, JD, LLM
The purpose of this course is to explore the current thinking of practitioners, commentators, and the Internal Revenue Service regarding estate-planning strategies and techniques, fully updated to reflect tax reform. The course reviews current cases, rulings, regulations, and articles with a view toward practical applications.
Major Topics:
· Understanding the generation-skipping transfer tax -- what it is, how to calculate it, and planning opportunities to avoid or minimize the tax; use of trusts; reverse QTIPs; leveraging life insurance
· Discounting business and investment assets -- current issues with FLPs; what gets taxpayers into trouble; what is necessary to get the maximum discount; income tax issues; will it survive tax reform?
· Making maximum use of disclaimers to minimize transfer taxes; special problems of jointly-held property
· Closely-held business interests: structuring estate plans to take advantage of deferral of estate tax; financing settlement costs; taking money out of a corporation tax-free through redemption of stock
· Asset protection: what opportunities exist to protect assets from creditors; uses of trusts, LPs, LLCs, and foreign jurisdictions
· Impact of the new significant law changes in estate planning
Learning Objectives:
· Understand how the generation-skipping transfer tax is applied and how to calculate it
· Learn how disclaimers can be used in estate planning
· Learn when you can use discounts to reduce estate value, and when you can't
Who Should Attend? CPAs who need to be updated on the hottest, most sophisticated estate-planning strategies and techniques in play today.
Prerequisites: A strong background in estate planning, and previous completion of basic- and intermediate-level courses in this area.
Also qualifies for CSEP, CFM and CMA credit.
