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The Complete Trust Workshop

Tuesday, December 10
 9:00am - 4:30pm

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8.00 Credits

Member Price $274.00

Price will increase by $35 after 12/7

Non-Member Price $399.00

Price will increase by $35 after 12/7

Overview

The use of trusts will continue to undergo changes in the current year. Clients need to be informed why 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 after tax reform. Clients will be eager to review their estate plans in light of recent and proposed legislation.

Objectives

  • 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
  • Highlights

  • Timely coverage of breaking tax legislation
  • 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
  • Section 461(l) as applied to trusts and estates
  • Trusts to hold S corporation stock
  • Special problems of estates and trusts relating to the 3.8-percent tax on investment income and specific solutions
  • Designed For

    Accounting and Financial Professionals who wish to have a complete understanding of the various uses of trusts

    Prerequisites

    A basic course in estate and gift tax and a basic course on estate and trust income taxation

    Preparation

    None

    Notice

    By registering for this program and, accordingly, receiving the eMaterials, you’re acknowledging that you understand both the copyright restrictions on your eMaterials and the CTCPA cancellation policy. https://www.ctcpas.org/events/cpe-policies

    Leader(s):

    Leader Bios

    Arthur Auerbach, Surgent McCoy CPE, LLC

    Arthur Auerbach, CPA, CGMA is an independent tax consultant located in Atlanta, Georgia, specializing in tax consulting and estate and financial planning for individuals and closely held businesses. He is affiliated with the Asbury Law Firm as a consultant. He is a member of the Georgia, Virginia, New York, and Greater Washington CPA societies. Art was appointed to the AICPA Tax Executive Committee for a three-year term beginning February 1, 2018, and ending May 31, 2021. Beginning in May 2021, Art was appointed to be a member of the AICPA Tax Practice and Procedure Committee. He is an active member of the Georgia Society of CPAs and serves on the Georgia Department of Revenue Commissioners Advisory Group, the Financial Literacy Task Force, and Leadership Council, in addition to chairing the GSCPA Federal State Tax Task Force. He is also a member of the Virginia Society’s Tax Committee. He has served as an advisor to the District of Columbia Office of Tax and Revenue and the Tax Commissioners Advisory group in Virginia. Art is a nationally recognized speaker on a variety of tax topics offered for continuing education for CPAs and financial planners. He has authored several publications and articles. Art is licensed in Georgia, Virginia, District of Columbia, and New York, and he is a life member of the American Institute of CPAs.

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    Non-Member Price $399.00

    Member Price $274.00