CPE Credit: 1 hour Technical Business
NASBA Fields of Study: Taxes
Level: Update/ Intermediate
Prerequisite: Practical experience and knowledge of estate planning is suggested.
Advance Preparation: Review of the accompanying course handout is recommended.
NOTE: In order to receive CPE credit, the course must be purchased by the individual intending to take it.
Related Courses: None
After viewing this presentation, participants will be able to:
1. Identify current planning opportunities using rates, techniques and an increased unified credit amount.
2. Describe how the Windsor decision (allowing same sex marriages to be recognized under Federal law) affects federal tax planning.
3. Name estate planning techniques that may be statutorily eliminated.
4. Describe how trusts can be used to protect distributions to beneficiaries from creditors.