Estate Planning for the Not Yet Taxable Estate (4091571A)

REGISTRATION STATUS: Online Registration for this event is closed. Please contact your Program Associate or Customer Services.

Estates are often not taxable until they exceed $3 million for individuals or $7 million for married couples in California; consequently, many clients will have substantial wealth to plan for and dispose of even when their estates are not subject to tax. This course will help you guide your clients to plan for their estates so as to avoid estate taxes and unnecessary income taxes for children and grandchildren, as well as dealing with who gets what from an estate, and how and when.

Date:	Friday, November 06, 2009
Time:	8:30 AM - 4:30 PM (Registration at 7:30 AM)
Facility:	TBA
Area:	Burbank Area
CPE Credit:	6.5 MCLE (Min Cont Legal Educ) 8.0 CFP-Estate Planning 8.0 CPE (Continuing Professional Education)
Instructor:	Arthur J. Dellinger , CPA
NASBA Subject Area:	Taxes
Delivery:	Group Live
Course Level:	Intermediate
Fee:	$315 CalCPA Members, $415 Nonmembers
Coupon Fee:	$0
VP Fee:	$0

Objectives:

Identify estate planning opportunities.

Understand the issues involved in estate planning for non-taxable estates.

Facilitate the advisory role in estate planning.

Major Topics:

Property ownership
Trust arrangements
- The Living Trust: estate splitting?
- Planning for special needs
Life insurance
Transferring the business
Retirement plans
Trust funding and income tax planning
Income tax basis planning
Multi-jurisdictional issues
Non-traditional relationships: Registered Domestic Partnerships, Same Sex Marriages and "Just Living Together"
Gifting issues

Designed for:

CPAs and professionals who advise clients on tax and financial planning issues as well as those who would like to expand their services.

Prerequisite:

None

Advanced Preparation:

None

Note:

To ensure that CFP credit is properly recorded with the CFP Board of Standards, please update your personal profile and provide your CFP number.