Surgent's Complete Trust Workshop (Self-Study)

Code: JSDLTCTW

Date Valid for one year from purchase date
Format Self-Study (Downloadable PDF)
CPE credits CPE 16.0
Specialty
credits
16.0 IRS CE approved
Field(s)
of study
Taxes - Technical (16.0)
Fees
Standard member fee $225.00
checkmarkStandard nonmember fee $225.00

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Description

Clients need to be informed why trust planning is essential in these changing times. The purpose of this course is to explore the many beneficial issues of trusts, an essential element in estate planning. This course gives insights and practical pointers concerning trusts of every shape and size.

Who should take this program?

CPAs who wish to have a complete understanding of the various uses of trusts

Major subjects

  • Guide to legislative changes and their impact on trust planning
  • Introduction to trusts with emphasis on typical provisions
  • Revocable living trusts
  • Common testamentary trust arrangements -- Bypass trusts, QTIP trusts, and other marital trusts
  • Asset protection trusts
  • Sophisticated trusts for estate planning and asset transfer -- GRATs, GRUTs, and QPRTs
  • Charitable trusts -- Charitable remainder trusts, charitable lead trusts, and pooled income funds
  • Irrevocable life insurance trusts
  • Medicaid trusts: special needs and Miller
  • Trusts for minors -- Sections 2503(b) and 2503(c), and other trusts
  • Dynasty trusts
  • Trusts to hold S Corporation stock
  • Impact of historically low APRs on various trust arrangements
  • Special problems of estates and trusts relating to the 3.8-percent tax on investment income and specific solutions
  • Post-election developments relative to potential estate tax repeal, and the implications for planning

Learning objective(s)

  • Identify the areas of trusts in connection with disability, charity, life insurance, leveraging gifts, principal residences, and minors
  • Understand the role played by a marital deduction trust and a credit shelter bypass trust
  • Explain how trusts may protect assets and perpetuate family wealth over multiple generations

Notes:

Course code Code JSDLTCTW
Sponsor Surgent
NASBA ID#: 103212
Level Intermediate
Format Self-Study (Downloadable PDF)
Prerequisites Prereq. A basic course in estate and gift tax and a basic course on estate and trust income taxation (Form 1041)
Advance
prep
None
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