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ABC Trust Planning and the Portable Exclusion 25-26

 Various
 
8.0
Registration is Open
Member Price
$329.00 Regular Registration
Your Price
$439.00 Regular Registration
This course is being offered on multiple dates, listed below. Click the Register button next to your preferred date to register.
 Wed, 06/18/2025 from 9:00 am to 4:30 pm
 Wed, 06/18/2025 from 11:00 am to 6:30 pm
 Thu, 09/18/2025 from 9:00 am to 4:30 pm
 Thu, 09/18/2025 from 11:00 am to 6:30 pm
 Tue, 01/27/2026 from 9:00 am to 4:30 pm
 Tue, 01/27/2026 from 11:00 am to 6:30 pm
Designed For:

CPAs, attorneys, financial advisers, insurance advisers, trust officers, paralegals and estate planners.

Prerequisite:

None

Increasingly, clients need to simultaneously address: the estate, gift, generation-skipping, income, and property tax implications of estate plans; the pros and cons of relying on the portable exclusion to avoid estate tax; and current steps to handle a reduced exclusion and Clawback. In this course, we examine the role of the marital deduction and Survivor's Trusts ("A" trusts), ways to maximize planning opportunities by building flexibility into the modern estate plan, the qualitative and quantitative implications of various strategies affecting blended families, whether to use Bypass ("B") Trusts or QTIP ("C") trusts, and whether to file a Form 706 when it's not required.

Delivery Method: Individual webcast
CPE Credit: Taxes
Program Level: Basic

Sponsors

For Technical Support: 
Please contact the CalCPA Help Desk at (866) 928-8915, [email protected] . Allow 1 business day for email responses

Objectives

  • Determine how to properly apply recent tax and legal developments
  • Recognize how to claim the portable exclusion at the first and second deaths
  • Identify the pros and cons of
  • B
  • (Bypass) trusts
  • Recognize the trend toward
  • A
  • (Survivor's)/
  • C
  • (QTIP) trusts planning, leaving out
  • B
  • (Bypass) Trusts and when it is appropriate

Speakers

Advanced Preparation

None

Vendor

The Virginia Society of CPAs (VSCPA) is 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: NASBARegistry.org.

For more information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call (800) 733-8272.