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.
Some topics will include:
*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
Prerequisites: Basic knowledge of financial and estate planning concepts.
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