Estate Planning for 2023 and Beyond

Overview

Over the past few years, Congress has made sweeping changes to the Internal Revenue Code regarding Estate, Gift and Generation-Skipping taxation. In addition, the United States Supreme Court has issued multiple opinions on the issue of same sex marriages. Understanding the impact of the new legislation and the Supreme Court rulings, together with recent case law developments is important to all practitioners in property advising their clients.

Highlights

A total understanding of new legislation, A total understanding of the Supreme Court rulings regarding same-sex marriage, Estate Tax issues and planning techniques, Gift Tax issues and planning techniques, Generation-Skipping issues and planning techniques, Other tax and non-tax issues and planning techniques, Step-up in basis issues

Prerequisites

Basic knowledge of Federal Estate and Gift Taxation

Designed For

CPAs, EAs, attorneys, financial planners, insurance agents, and bankers

Objectives

At the end of this course, you will be able to: Recognize new legislation, Define the Supreme Court rulings regarding same-sex marriage, List estate tax issues and planning techniques, List gift tax issues and planning techniques, Compare planning techniques

Notice

Qualifies for EA Credits