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Essential Post-Mortem Planning Decisions

Type: Audio Webcast
Date: November 05, 2014
Time: 01:00 PM - 02:45 PM ET
Recommended CPE Credit: 2
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Part 4: Essential Post-Mortem Planning Decisions

Many clients do not create the ideal estate plan prior to their deaths. Fortunately, the planner* has many excellent techniques available to repair a less-than-perfect estate plan. This program will address a number of key post-mortem planning decisions the planner can address with the decedent's survivors to minimize estate and income tax burdens. The program will discuss planning as it affects the decedent's final income tax return, as well as elections to make in connection with a fiduciary income tax return and the estate tax return of the decedent.

Learning Objectives
Some topics will include:

  • Elections on the final 1040 to minimize the decedent's tax burden and help his or her heirs
  • Elections on the estate or trust 1041 to minimize income tax and net investment income tax liabilities
  • Estate tax elections (portability, marital deduction, credit shelter trust planning, etc.) to achieve optimal tax planning
  • The use of post-mortem techniques such as disclaimers, reverse QTIP elections and more to optimize the tax and planning outcomes for the decedent and the surviving family members

*The CPA's Guide to Financial and Estate Planning is the premier guidebook for professionals who structure, tailor and administer financial and estate plans. In the clearest of language, the guide explains all the important planning concepts, and examines the most important techniques used to set and meet the financial goals of clients and their families. The current editions are available now at aicpa.org/pfp/estate.

Field of Study: Specialized Knowledge & Application
Level: Intermediate
Prerequisites: Basic knowledge of financial and estate planning concepts.

Important Information on Your CPE Credit

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Essential Post-Mortem Planning Decisions
Individual CPE
Audio Webcast
Product# WBC14185I
Availability: Online Access
Live Webcast
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