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More frequently, clients need to simultaneously address the estate, gift, generation-skipping, income and property tax implications of estate plans. Dive deep into the pros and cons of relying on the portable exclusion to avoid estate tax.
Further, now that the Treasury Department has addressed clawback, examine the role of the marital deduction and find ways to maximize planning opportunities by building flexibility into the modern estate plan. Cover the qualitative and quantitative implications of various strategies as they apply to everyday scenarios including the traditional family, blended families, same-sex marriages and remarriages.
This course will adjourn at 4 p.m.
CPAs, attorneys, financial advisers, insurance advisers, trust officers, paralegals and estate planners.
Randy Gardner is the head of financial planning for the Horace Mann Companies. Previously, he was a practicing estate planning attorney with Estate Plan, Inc. with offices in Laguna Beach and Irvine. He is a member of the AICPA, and has written over 100 articles for publications such as The Journal of Financial Planning, Taxation for Accountants, Practical Tax Strategies, and Tax Adviser. Gardner is co-author of several books including The Closing Wealth Transfer Window, 101 Tax Saving Ideas, and Tools and Techniques of Income Tax Planning. He is a columnist for and serves on the editorial board of The Journal of Financial Planning. Recognized as Educator of the Year by the Missouri Society of CPAs, Gardner taught for over 30 years as a professor of tax and estate planning and director of the Financial Planning Program at the University of Missouri. He earned his bachelor’s degree from Harvard University; his juris doctor degree and his master’s degree in business administration from the University of Kansas; and his master of laws in taxation from the University of Missouri - Kansas City.