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Sophisticated Estate Tax Planning for Super High Net Worth Clients (SOPH) (SUSOPH02)

Date:Monday, December 18, 2017
Time:1:00 PM - 3:00 PM
(Registration at 12:30PM)
Facility:Webcast or Webinar, Online
CPE Credit:2.0 Technical Business
Instructor: Michael J. Tucker
Vendor:Surgent McCoy
Course Level:Intermediate
Early Bird Price:$89.00 FICPA Members, $119.00 Non-Members

The American Tax Relief Act of 2012 made "permanent" changes in the transfer tax rules. The result of these rules is that only very high-net-worth individuals need to worry about the federal estate tax since most individuals will never acquire property equal to the amount of the estate and gift exemption amounts for the current year. Accordingly, tax practitioners with super high-net-worth clients need to have a working knowledge of the current estate, gift, and generation-skipping transfer tax rules.

  • Understand and apply the best planning transfer tax strategies for super high-net-worth families

Major Topics:
  • Tax planning strategies for super high-net-worth individuals
  • Using gifting to reduce the ultimate impact of the estate tax
  • Trusts that can be used effectively to reduce the ultimate transfer tax on the family unit
  • Planning to preserve the unused exemption amount of the first spouse to die
  • Using an intentionally defective grantor trust—what it is and how it works
  • Role of family partnerships for a super high-net-worth family
  • Pros and cons of using a dynasty trust
  • Using  qualified personal residence trusts (QPRTs) to reduce or eliminate the transfer tax
  • 2017 changes as dictated by legislative changes in 2017

Who Should Attend:
Tax practitioners who advise very wealthy individuals and who need to understand estate- and gift-tax planning strategies

Familiarity with tax rules related to individual taxation

Advanced Preparation:


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Registration Status: CLOSED - Online registration for this course is now closed. Please contact the Member Service Center at (800) 342-3197 if you wish to inquire about registering.