California Community Property: The CPA's Guide to Estate Planning Webcast | 4172910C

Date :
January 15, 2018 8:30 AM - 4:00 PM
Location :
Webcast
Facility :
Webcast Rebroadcast
Level of Difficulty :
Basic
Member Price :
275.00
Nonmember Price :
375.00
CPE Credits :
CPE 8.00, MCLE 6.50, CTEC-CA 8.00, MCLE LS-FL 6.50
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California’s community property rules have a profound impact on your clients’ lives. Identify general rules, from community property to pre- and post-marital agreements, and from spousal gifts to relevant federal tax rules. Plus, cover some situations unique to CPAs as counselors to closely held businesses, high income taxpayers and others. Additionally, cover the categorization of property and debts which can be complex as clients move in, out and in between community property and non-community property states—not all community property states have the same rules.

Formerly titledCalifornia Community Property: The CPA's Guide

Objectives:

  • Determine community and separate property.
  • Review the valuation rules relevant to family law.
  • Identify rules surrounding spousal gifts, relevant federal tax issues, retirement plans, insurance and real estate.
  • Identify the impact of family law on specific documents (living trusts, insurance trusts, family limited partnerships, QPRTs, etc.).
  • Recognize the rules regarding transmutation from community to separate property and vice versa.
  • Recognize the categorization of property and debts.

Major Subjects:

  • Presumptions and commingling
  • Treatment of unmarried couples
  • Bringing non-community property into California
  • Pre-marital and post-marital agreements
  • Relevant provisions in family trusts and related documents and in QPRTs
  • Spousal gifts
  • Joint tenancies
  • Retirement benefits, QDROs and ERISA
  • Insurance and real estate rules
  • Business and investment profits
  • Divorce rules
  • Relevant federal tax rules

Advanced Prep:

None.

Misc. Information:

This course will adjourn at 4 p.m.

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Level of Difficulty:
Basic
Field of Interest:
Taxes
Prerequisites:

None.

Designed For:

CPAs who advise clients about business, financial and estate planning.

Instructors

Bruce Mitchell Givner, Esq.

Bruce Givner is a graduate of UCLA, with a juris doctor degree from Columbia University Law School and a master of laws in taxation from NYU. He is author or co-author of seven chapters in books by the State Bar of California, and of over 100 articles in professional journals. Givner has been quoted by the U.S. Tax Court, the California Court of Appeals, the Wall Street Journal and the New York Times. He was the winning lawyer in a Tax Court case involving unreasonable compensation, and served as an adjunct professor at the Golden Gate University and University of San Diego tax law programs. Givner has been a speaker at the USC Tax Institute, the California State Bar Association annual meeting, and over 100 other professional organizations. He is rated AV Preeminent 5.0 out of 5 Peer Reviews Rated by Martindale-Hubbell for 32 years, and is a Super Lawyer.

No Agenda or Materials posted.