November 23, 2022


Webinar


2 Total CPE Credits

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Postmortem Estate Planning Primer

Learning Objectives

  • To provide a practical understanding of the planning issues facing the estate of a decedent

Major Topics

  • Alternative valuation date (AVD) issues
  • Portability Issues
  • Installment payments of estate taxes (IRC Section 6166)
  • QTIP elections under IRC §2056(b)(7)
  • The use of qualified disclaimers
  • Basis issues
  • Final income tax return of the decedent
  • Medical expenses of final illness
  • Savings bond interest acceleration
  • Estate fiscal year and accounting method elections
  • The sixty-five-day rule election
  • Income and deductions in respect of the decedent (IRD)

CPE Credits Available

2
Total CPE
2
Taxes

Things to Know About This Course

Course Level

  • Intermediate

Prerequisites

Basic understanding of estate planning

Advanced Preparation

None

Intended Audience

CPAs, EAs, attorneys, financial planners, insurance agents, and bankers

Provider

ACPEN

This event has ended.