NEW! (Updated for the Tax Cuts and Jobs Act) 4-Hour Program
WHY ATTEND THIS COURSE?
With a lifetime exemption of over $11,000,000 (temporarily—$5,000,000 permanently), much of the traditional estate planning CPAs did for clients no longer makes sense as these clients do not face a federal estate tax liability or it can be easily avoided. But that does not mean there are not tax issues, or that a failure to plan will not cost the family money.
This session will look at advising those “poor” estates. We will discuss the use of portability planning in lieu of bypass trusts, how to plan to maximize basis for heirs rather than minimize inclusion in an estate and not getting blind-sided by state level estate and inheritance taxes.
CPAs who advise clients with net worths between $1,000,000 and $11,200,000 or married couples with a combined net worth of under $11,200,000.
Participants will be able to:
COURSE ACRONYM: EPP4
PRESENTATION METHOD: Group-live
LEVEL OF KNOWLEDGE: Intermediate
ADVANCE PREPARATION: None
FIELD OF STUDY: Taxes
RECOMMENDED CPE CREDIT: 4 hours
SmartPros®, A Kaplan Company and Loscalzo Institute, A Kaplan Company are registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.