Mastering the Fundamentals of Estate and Gift Tax Planning
Examine the fundamentals of estate planning, including critical concepts in marital deduction planning, credit shelter trusts, selection and powers of trustees, and titling and funding issues. Take an in-depth look at will provisions, checklists, flow charts, and real-life examples. Hear an update on developments in estate tax repeal and the implications for planning.Highlights
- Calculate estate tax liabilities
- Complete code section analysis of the federal estate and gift tax
- Marital deduction planning: second spouse, QTIP trusts, QDOT trusts, and power of appointment trusts
- Credit shelter trusts and the applicable credit amount
- Life insurance: uses and techniques
- Tools and techniques in gifting to minors, spouses, and other family members, including uniform transfers (or gifts) to minors’ accounts, education trusts, and Section 2503(b) and (c) trusts
- Reducing taxes by charitable giving, special credits, and estate freezing techniques
- Use of irrevocable and revocable trusts and other will substitutes
- Impact of increasing applicable exclusion amount
- Portability: use of deceased spouse unused exclusion amount (DSUEA)
- Regulations on estate basis reporting
Registration
PICPA Member: $275
Nonmember: $375
More Information
Course No.
574400
Level:
Basic
Prerequisites:
None
Notes
This course is only offered once in 2018.
Accepted for Insurance and IRS credits.
Just Added!
Federal Tax Reform
Conference:
Understand the Tax Cuts and Jobs Act and How It Impacts
Pa.
Oct. 3 | Philadelphia or Webcast
Speaker(s)
Maury Reiter
Managing Principal
Kaplin Stewart Meloff Reiter & Stein
Course No. 574400
Level: Basic
Prerequisites: None
Notes
This course is only offered once in 2018.
Accepted for Insurance and IRS credits.
Just Added!
Federal Tax Reform
Conference:
Understand the Tax Cuts and Jobs Act and How It Impacts
Pa.
Oct. 3 | Philadelphia or Webcast
Maury Reiter
Managing Principal
Kaplin Stewart Meloff Reiter & Stein
