2026 Postmortem Estate Planning

Description

This course focuses on the tax implications and planning opportunities following a client’s passing. It provides strategies for effective tax management and optimization for estates, addressing key considerations such as valuation methods, basis adjustments, and tax-saving elections. Attendees will gain insights to guide clients through the intricate processes of post-mortem tax planning.

Learning Objectives:
At the end of this course, you will be able to:
•    Recognize key considerations in postmortem estate planning for effective client guidance.
•    Describe the implications of alternative valuation dates on estate tax planning.
•    Discuss strategies for optimizing savings bond interest acceleration in estate planning.
•    Identify opportunities and requirements for installment payments of estate taxes.
•    Explain the strategic use of QTIP elections under IRC §2056(b)(7).
•    Analyze basis issues in postmortem planning to maximize tax benefits.
•    Discuss the implications and process of estate fiscal year and accounting method elections.
•    Apply planning considerations for qualified plans and IRAs to enhance client outcomes.

Major Topics:
•    Estate Tax Planning Strategies
•    Alternative Valuation Dates
•    Savings Bond Interest Acceleration
•    QTIP Elections
•    Basis Issues
•    Fiscal Year and Accounting Methods
•    Qualified Plans and IRAs

To complete this course participants need to: Answer polling questions to meet NASBA / IRS / State Board of Accountancies requirements for attendance verification.

Upon course completion a course evaluation form is provided for your feedback.

Participants have 1 year from the date of purchase/enrollment to complete this course

Our Refund Policy can be found at: https://cpeprime.com/cancellation-and-refund/