Estate Planning Issues for the Non-Traditional Client: Navigating Legislative Changes and Maximizing Techniques

Description

Estate planning for non-traditional clients requires an understanding of evolving legislation, complex family structures, and unique financial circumstances. This course provides a focused overview of key estate planning issues affecting non-traditional clients, including recent legislative developments and practical planning strategies.

Participants will examine estate, gift, and generation-skipping transfer tax considerations, along with the impact of retirement assets and step-up in basis rules. The course also addresses both tax and non-tax factors that influence planning decisions, with an emphasis on practical application.  

Highlights

• Legislative and IRS developments impacting estate planning
• Estate, gift, and generation-skipping transfer tax considerations
• Step-up in basis and planning implications
• Retirement assets in estate planning
• Tax and non-tax planning factors

Objectives

• Identify recent legislative developments impacting estate planning for non-traditional clients
• Determine estate and gift tax implications in non-traditional client scenarios
• Apply generation-skipping transfer tax rules to planning situations
• Analyze step-up in basis rules and their effect on estate planning strategies
• Evaluate planning considerations for tax-deferred retirement assets
• Distinguish between tax and non-tax factors affecting estate planning decisions

Designed For

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