MFEP
MASTERING THE FUNDAMENTALS OF ESTATE PLANNING
This course examines 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.
The comprehensive manual provides an in-depth analysis of will provisions,
checklists, flow charts, and real-life examples.
Major topics include:
- Planning in
light of the changes occurring between 2007 and 2011
- Complete Code section
analysis of the federal estate and gift tax
- Marital deduction
planning -- Second spouse, QTIP trusts, QDOT trusts, power of appointment
trusts, and more
- Credit shelter
trusts and the growing applicable credit amount
- Uses and techniques
of life insurance
- Tools and techniques
in gifting to minors, spouses, and other family members, including uniform
transfers (or gifts) to minors accounts, education trusts, §§2503(b)
and (c) trusts, and more
- Reducing taxes
by charitable giving, special credits, and private annuities
- Use of irrevocable
and revocable trusts and other will substitutes
- A timeline of changes
in the law -- how and when they affect clients and the estate
Designed
for: CPAs who advise clients on establishing
an estate plan.
Level
of knowledge: Basic
Field
of study: Taxes
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