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PFP Boot Camp: Estate and Charitable Planning

Type: Video Webcast
Date: June 08, 2015
Time: 02:30 PM - 05:15 PM ET
Recommended CPE Credit: 3
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This session is part of "Personal Financial Planning Boot Camp" webcast series. The full series will cover all personal financial planning (PFP) topics including tax, estate, retirement, investment, insurance/risk-management planning and the financial planning process, as well as the new Statement on Standards in PFP Services.

This session addresses gift, estate, and generation skipping transfer taxes at both the state and federal levels. Charitable planning is also explored, with a review of various vehicles and trusts which have been created: lead trusts, remainder trusts, pooled income funds, private foundations and charitable gift annuities. Non-tax aspects of estate planning, including the estate planning process, wills, trusts, durable powers of attorney, powers of appointment, and probate procedure are also studied.

Learning Objectives:

  • Describe the unification of the estate tax and gift tax systems
  • Identify the applicable credit for estate tax, and gift tax purposes
  • Explain the requirements for use of the annual exclusion for gift tax purposes
  • Describe the purpose of the Crummey Power and how it can qualify a gift for the gift tax annual exclusion
  • Explain the purpose and use of the annual gift tax exclusion
  • Distinguish between present and future interest gifts, with specific reference to gift, estate, and generation skipping transfer tax consequences
  • Identify the purposes, uses, and planning implications of Section 2503(b) & (c) trusts, and how the annual exclusion is applied to these structures
  • Compare the income tax rules of cash gifts and tangible personal property
  • Evaluate the financial planning uses of charitable gifts of remainder interests in personal residences and farms, and conservation easements
  • Explain the uses of life insurance in charitable giving and in replacing wealth for family members

Field of Study: Taxes
Level: Intermediate
Prerequisite: Basic knowledge of the areas of estate planning

Important Information on Your CPE Credit

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PFP Boot Camp: Estate and Charitable Planning
Individual CPE
Video Webcast
Product# VPFSE4003
Availability: Online Access
Live Webcast
AICPA Member:$139.00
Your Price:$174.00
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