Estate Tools and Trusts Mini Course2011

Course: Estate Tools and Trusts-Mini Course Author: Danny C. Santucci		Course ID: TXETTDCS11 CPE Hours: 2 Format: PDF
Comment: To the amazement of many estate planning professionals, for most of 2010, the United States had no federal estate tax or generation-skipping transfer tax. A “modified carryover basis” regime was implemented to generally deny a step-up in the basis of appreciated assets at death. The federal gift tax remained in place with a $1 million exemption and a 35% maximum rate. However, this situation did not last.		Price: $18.75
Course Description Everyone needs to do estate planning. It is more than just planning for death. Estate planning is designing a program for effective wealth building, preservation, and disposition of property at the minimum possible tax cost. This exceptional mini-course surveys wills, living trusts, gifts, marital property, and probate avoidance. Designed to eliminate estate problems and death taxes, the emphasis is on practical solutions that are cost effective. The text reviews and explains both federal gift and estate tax systems giving practice		Delivery: Internet/Interactive NASBA Category: Taxation
Learning Objective After completing this course, participants should be able to: Identify the key participants and their roles in a coordinated estate plan and explain probate process including trust administration; Summarize recommended trust provisions and requirements pointing out how these terms and rules impact estate and trust taxation. Compare and contrast specialized estate planning tools emphasizing the use of trusts and demonstrating how such tools save death taxes and transfer wealth while accentuating asset control;		Level:Overview Overview-This program is appropriate for professionals at all organizational levels Prerequisites:None Updated/Revised: March 2011

Price:

$18.75