Estate Planning - Business Issues
Thursday, May 30, 2024
8:00am - 3:30pm (opens at 7:30 AM) EST
8Credits
Technical Business
Registration is Open
Members
$295.00 Regular Price
Non-Members
$395.00 Regular Price
Course Type: CPE Seminars
Course Code: 24/MAEPBIWS
Level: Intermediate
Vendor: Werner and Rocca Seminars, Ltd
Field of Study: Taxes
Overview:
In the realm of estate planning, addressing the unique concerns of business ownership, valuation, and succession is paramount. As financial advisors, practitioners must be well-versed in the intricacies of estate planning specific to closely held businesses. This course equips participants with the expertise needed to serve this niche client base effectively.Objectives:
Identify the estate planning business issues that are particularly relevant to closely held business ownersPresenters:
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Arthur Joseph Werner
Read more about Arthur Joseph Werner here
Major Topics:
- Identifying opportune situations to utilize buy-sell agreements
- Assessing the advantages of incorporating trustees in buy-sell agreements
- Analyzing both tax and non-tax benefits of establishing FLPs
- Recognizing the conditions under which an FLP is recognized for income tax purposes
- Exploring the concept and implementation of estate freezes in estate planning
- Providing an overview of incorporation as a potential strategy
- Knowing when and how to utilize the Section 303 stock redemption as a planning tool
- Understanding how the accumulated earnings tax operates and its implications
- Familiarizing with the requirements of forming an LLC and its tax implications
- Understanding numerous valuation rules and their applications under IRC Section 2031
- Gaining insights into IRC Sections 2701 through 2704 and their relevance in estate planning
- Developing strategies for planning and leveraging valuation discounts
- Identifying and navigating potential pitfalls in planning for discounted asset values
Major Topics:
- Identifying opportune situations to utilize buy-sell agreements
- Assessing the advantages of incorporating trustees in buy-sell agreements
- Analyzing both tax and non-tax benefits of establishing FLPs
- Recognizing the conditions under which an FLP is recognized for income tax purposes
- Exploring the concept and implementation of estate freezes in estate planning
- Providing an overview of incorporation as a potential strategy
- Knowing when and how to utilize the Section 303 stock redemption as a planning tool
- Understanding how the accumulated earnings tax operates and its implications
- Familiarizing with the requirements of forming an LLC and its tax implications
- Understanding numerous valuation rules and their applications under IRC Section 2031
- Gaining insights into IRC Sections 2701 through 2704 and their relevance in estate planning
- Developing strategies for planning and leveraging valuation discounts
- Identifying and navigating potential pitfalls in planning for discounted asset values