CLE on Representing Estate and Trust Beneficiaries and Fiduciaries: Death is No Excuse – Postmortem Planning to Minimize Taxes
The American Law Institute is hosting a conference entitled, Representing Estate and Trust Beneficiaries and Fiduciaries:
Death is No Excuse – Postmortem Planning to Minimize Taxes, which will take place on Tuesday, March 13, 2018 via video webcast. Provided below is a description of the event:
Why You Should Attend
A client’s death brings with it a host of planning and tax considerations, including the payment of income taxes after death. Valuation choices, portability, a tax deferral election, disclaimers, and estate and income state deductions are just some of the tools estate planners can use to minimize the decedent’s total tax obligation and maximize the net value passed on to beneficiaries.
What You Will Learn
Join nationally recognized estate practitioner Amy Kanyuk, a Fellow of the American College of Trust and Estate Counsel, for this information-packed webcast and examine the myriad tax planning opportunities and elections that may be available to estate planners and their clients to minimize income and estate taxes for the decedent’s estate. Topics to be discussed include:
Income tax considerations: Decedent’s final income tax returns, fiduciary returns, taxation of distributions, basis adjustments at death, the 65-day rule, Section 645 election, issues related to the inclusion of S corporation stock in the estate
Estate tax considerations: Alternate valuation date matters, estate and income tax deductions, disclaimers, Section 6166 election, disclaimers, portability of the decedent’s unused exemption amount
This highly-rated session was originally presented at the American Law Institute Continuing Legal Education course, Representing Estate and Trust Beneficiaries and Fiduciaries, on July 14, 2017. Register now and get a front row seat at the rebroadcast! Questions submitted during the program will be answered by email within two business days of the program.
Need this information now? Purchase the on-demand course here. Questions submitted on-demand will be answered within two business days.
Who Should Attend
Attorneys and other estate planning professionals who provide guidance and strategies for transferring wealth and reducing estate taxes will benefit from this accredited continuing legal education program from ALI CLE.