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Clients believe that estate planning is only for the wealthy. This isn’t the case. Estate planning involves personal issues that affect everyone, even when the estate tax doesn’t apply.
Learn strategies to fairly pass assets to future generations; to provide education benefits; to distribute retirement benefits; and to provide a charitable legacy.
Estate planning has a renewed focus. All practitioners should be familiar with the vernacular, acronyms and techniques.
Identify new developments in estate, tax, retirement and financial planning.
Recognize issues that require updates to an existing plan, and traps for the unwary.
Select applicable planning techniques for beneficiaries to maximize after-tax assets.
Understand portability and when it should be elected.
Exemptions and exclusions
Portability and step-up in basis
Asset valuation
Discounts
Marital and charitable deductions
Deductions: Transmission expenses and Administration expenses (706 or 1041)
Income in respect of a decedent and retirement plan assets
Life insurance and annuities
Trust or estate administration
Trust funding
CPAs, financial planners and tax preparers.
General knowledge of individual income tax planning and issues.
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