TCTW
THE COMPLETE TRUST WORKSHOP!
The purpose
of this course is to explore the many beneficial uses of trusts. Trusts remain an
essential element in estate planning, both before 2010 and after. This
course gives insights and practical pointers concerning trusts of every
shape and size after tax reform.
Major topics include:
- Introduction to
trusts with emphasis on typical provisions
- Revocable living
trusts
- Common testamentary
trust arrangements -- Bypass trusts, QTIP trusts, and other marital
trusts
- Asset protection
trusts
- Sophisticated trusts
for estate planning and asset transfer -- GRATs, GRUTs, QPRTs, and IDGTs
- Charitable trusts
-- Charitable remainder trusts, charitable lead trusts, and pooled income
funds
- Irrevocable life
insurance trusts
- Medicaid trusts: the new look-back rule
- Trusts for minors
-- Sections 2503(b) and 2503(c), and other trusts
- Dynasty trusts
- Trusts to hold
S corporation stock
Designed
for: CPAs
who wish to have a complete understanding of the various uses of trusts.
Level
of knowledge: Intermediate
Field
of study: Taxes
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