Mastering the Fundamentals of Estate and Gift Tax Planning

Course Details

Date

Friday, July 29, 2016

8:30am – 4:30pm
(Registration: 8:00am)

Location

Prince Waikiki

100 Holomoana Street

Honolulu, HI 96815

808-956-1111

View Map

Course Number

MFEP

CPE Credit

8.0 hours CPE credit

Instructor

Donald B. Cooley

Level of Knowledge

Basic

Vendor

Surgent McCoy CPE, LLC

Prerequisites

None

Description

While the estate and gift tax have been greatly relaxed, many clients will still require estate planning services in 2016. This course examines the fundamentals of estate planning including critical concepts in marital deduction planning, credit shelter trusts, selection and powers of trustees, and titling and funding issues. The comprehensive manual provides an in-depth analysis of will provisions, checklists, flow charts, and real-life examples.

Highlights

Up-to-the-minute analysis of legislative changes, and planning in light of the changes

Complete Code section analysis of the federal estate and gift tax

Marital deduction planning -- Second spouse, QTIP trusts, QDOT trusts, power of appointment trusts, and more

Credit shelter trusts and the applicable credit amount

Uses and techniques of life insurance

Tools and techniques in gifting to minors, spouses, and other family members, including uniform transfers (or gifts) to minorsâ€™ accounts, education trusts, Â§Â§2503(b) and (c) trusts, and more

Reducing taxes by charitable giving, special credits, and estate freezing techniques

Use of irrevocable and revocable trusts and other will substitutes

Impact of increase in applicable exclusion amount

Use of deceased spouse unused exclusion amount ('DSUEA')

Proposed Regs. on Estate Basis Reporting

Objectives

Identify what property is included in a decedentâ€™s gross estate

Understand the use of trusts in an individualâ€™s gross estate

Calculate gift tax and estate tax liabilities

Be aware of various tools and techniques of transferring property with the least tax liability

Designed For

CPAs who advise clients on establishing an estate plan

Registration for this course has passed.

Course Pricing

Early Registration Member Fee Applicable if you are a HSCPA member in good standing and register by July 15, 2016.	$265.00
Member Fee Applicable if you are a HSCPA member in good standing.	$315.00
Early Registration Non-Member Fee Applicable if you are not a HSCPA and register by July 15, 2016.	$365.00
Non-Member Fee Applicable if you are not a HSCPA member.	$415.00
Neighbor Island Discount Applicable for Neighbor Island members in good standing	-$75.00
Associate Neighbor Island Discount Applicable for Associate Neighbor Island members in good standing	-$25.00
Your Price	$415.00