Advanced Planning With Trusts

Course Details


Thursday, January 16, 2020

8:00am – 10:00am
(Registration: 7:30am)

Field of Study


Course Number


CPE Credit

2.0 hours CPE credit

Level of Knowledge



CalCPA Education Foundation


General knowledge of income, estate and gift taxes.


Learn about advanced techniques related to income, gift and estate tax planning using trusts. The course will primarily cover the use of irrevocable trusts.

Discuss how to create irrevocable trusts without losing control over the assets placed into the trust and retaining the ability to unwind the trust. This course will explain how to draft irrevocable trusts that are defective for income and transfer tax purposes and how to use irrevocable trusts for state income tax planning (DING and NING trusts), federal estate tax planning (focusing on IDGTs), asset protection (domestic and offshore trusts), qualifying for government benefits, international estate planning and pre-immigration tax planning.


  • Trust obstacles and pitfalls
  • Revoking irrevocable trusts
  • Trust protectors
  • Estate planning through trusts
  • Special needs and Medi-Cal/Medicare planning
  • Tax planning with trusts
  • Asset protection through domestic and foreign trusts


  • Identify income tax, gift tax and estate tax aspects of various types of trusts.
  • Recognize how to avoid Proposition 13 reassessment and how to avoid the trigger of the due on sale clause.
  • Recall estate planning and asset protection planning uses of different trusts.
  • Identify advanced tax, estate, succession, retirement, special needs and asset protection planning using trusts.
  • Recognize common obstacles and pitfalls, such as selection of trustee and property tax reassessment, and how to plan around them.

Designed For

CPAs, attorneys and financial planners.

Registration for this course has passed.

Course Pricing

Member Fee

Applicable if you are a HSCPA member in good standing.

Non-Member Fee

Applicable if you are not a HSCPA member.

Your Price $94.00

CPE Choice

Learn more about CPE Choice.
This course does not qualify for CPE Choice.

View All Webcasts