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The Portable Exclusion, Marital Deduction and Future of Survivor's and Bypass Trusts Plan (4152918C)
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"Now more than ever, clients need to simultaneously address the estate, gift, generation-skipping, income and property tax implications of estate plans. Take an in-depth look at the advantages and disadvantages of relying on the portable exclusion to avoid estate tax; the role of the marital deduction; and how to maximize planning opportunities by building flexibility into the modern estate plan. We'll cover qualitative implications of various strategies as they apply to common scenarios, includ

1/19/2016
When: 1/19/2016
9:30 AM - 5:00 PM
Where: Webcast/Webinar
Presenter: Randy Gardner, J.D., LLM, MBA, CPA, CFP®
Contact: April Deneault
801-834-6634


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Now more than ever, clients need to simultaneously address the estate, gift, generation-skipping, income and property tax implications of estate plans. Take an in-depth look at the advantages and disadvantages of relying on the portable exclusion to avoid estate tax; the role of the marital deduction; and how to maximize planning opportunities by building flexibility into the modern estate plan. We'll cover qualitative implications of various strategies as they apply to common scenarios, including the traditional family, blended families, same-sex marriages and remarriages.

 

  Objectives:



    Identify the latest developments in estate planning.
    Determine how to properly apply recent tax and legal developments.
    Identify emerging estate planning strategies.
    Recognize how to claim the portable exclusion at the first and second deaths, what happens if the surviving spouse remarries and what happens when the next spouse dies.
    Identify the pros and cons of B (Bypass) trusts with regard to asset protection, asset appreciation, control and income tax planning.
    Recognize the trend toward A (Survivor)/C (QTIP) trusts planning, leaving out B (Bypass) Trusts and when it is appropriate.

 
    
        
   

Major Subjects:

 


    Interplay of the estate, gift, generation-skipping, income and property taxes
    Portable exclusion
    Marital deduction planning: Rules for and reasons to use Survivor and QTIP trusts
    B (Bypass) trusts
    A (Survivor)/C (QTIP) trusts planning


                

Designed For:  CPAs, attorneys, financial advisers, insurance advisers, trust officers, paralegals and others who provide estate planning advice.
 

Prerequisite:  None

Advanced Prep:  None

Speaker: Randy Gardner, J.D., LLM, MBA, CPA, CFP®

Vendor: CalCPA

Field of Study:      Taxes

Level:  Beginning

CPE Credit: 8 Hours

Acronym: PTMD

 

Registration Fees:

Members: $275

Nonmembers: $375

 

Meet the Speaker:

Randy Gardner, J.D., LLM, MBA, CPA, CFP®, is a professor of tax and financial planning and director of the Certificate in Financial Planning Program at the University of Missouri, Kansas City. He is coauthor of the books 101 Tax Saving Ideas and Tools and Techniques of Income Tax Planning and is a highly rated discussion leader. In 1997, he was recognized as Educator of the Year by the Missouri Society of CPAs.   Mr. Gardner is a member of WealthCounsel, LLC, and works as a tax, financial and estate planning consultant for more than 200 individual clients. He serves on the editorial board of The Journal of Financial Planning and on the Council on Examinations of the Certified Financial Planner Board of Standards. He is a member of the AICPA and the Missouri Society of CPAs. He has written dozens of articles for publications such as The Journal of Financial Planning, Taxation for Accountants, Practical Tax Strategies and Tax Adviser.

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