While the estate and gift tax have been greatly relaxed, many clients will still require estate planning services in the current year. 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.
CPAs who advise clients in establishing an estate plan.
- Identify what property is included in a decedent’s gross estate
- Understand the use of trusts in an individual’s gross estate
- Calculate gift tax and estate tax liabilities
- Be aware of various tools and techniques for transferring property with the least tax liability
- Analysis of legislative 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 minors’ accounts, education trusts, §§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 increasing applicable exclusion amount
- Portability - Use of deceased spouse unused exclusion amount (“DSUEA”)
- Regs on Estate Basis Reporting
Course materials are distributed electronically and we’ve passed the savings along to you - registrants save $20 on all 8-hour seminar pricing. To access the materials visit My Events
. Download to your laptop or tablet prior to the seminar, handouts are added as received.
Request a Reminder
Note: Online pre-registration will be closed 24 hours prior to this event.
Need a printable registration form? Click here
Registrations will be accepted at the door.
Scott Emerson, Enrolled Agent
Surgent Professional Education
Scott Emerson was a revenue agent for the Internal Revenue Service for 28 years. He has instructed both continuing professional education seminars and continuing legal education seminars for agents and attorneys with the IRS. He also has taught numerous IRS tax courses throughout his career. He incorporates real-life examples and historical perspective to interpret tax concepts. In 2015, he received the Surgent Outstanding Discussion Leader Award because of his consistently high evaluations for knowledge and presentation skills. Prior to his retirement, Scott was the Trust Technical Advisor with the IRS for the last nine years. He has extensive experience with the interrelationships between trusts and related returns. He has been recognized as a trust expert in several district courts for both domestic and foreign trusts. He has been confirmed as a trust expert in two U.S. appeals court’s decisions. His background also includes working with Department of Justice and U.S. Attorney Offices throughout the country. Mr. Emerson is a graduate of Miami (Ohio) University, with a degree in accountancy.