The program will focus on strategies to secure and lock in the estate credit before nearly 50% of it expires at the end of 2025 (or a later date if current law is extended).
DESIGNED FOR
CPAs in public accounting
BENEFITS
Advance your knowledge of the latest updates in estate tax planning
HIGHLIGHTS
This session will cover a range of strategies, including spousal lifetime access trusts (SLATs), intentionally defective grantor trusts (IDGTs), qualified personal residence trusts (QPRTs), irrevocable life insurance trusts (ILITs), beneficiary defective inheritance trusts (BDITs) and others. It will also explore related topics such as estate and income tax considerations (including balancing basis step-up versus estate tax savings, as well as the grantor versus non-grantor status of trust techniques), along with planning for generation-skipping taxes.