Surgent's Sophisticated Estate Tax Planning for Super High Net Worth Clients (SOPH)
Description
The Tax Cuts and Jobs Act of 2017 made "temporary" changes in the transfer tax rules. The result of these changes is that from 2018 through 2025 only very high-net-worth individuals need to worry about the federal estate tax since most individuals will never acquire property equal to the amount of the estate and gift exemption amounts for the current year. Accordingly, tax practitioners with super high-net-worth clients need to have a working knowledge of the current estate, gift, and generation-skipping transfer tax rules.
Highlights
- Tax planning strategies for super high-net-worth individuals
- Using gifting to reduce the ultimate impact of the estate tax
- Trusts that can be used effectively to reduce the ultimate transfer tax on the family unit
- Planning to preserve the unused exemption amount of the first spouse to die
- Using an intentionally defective grantor trust—what it is and how it works
- Role of family partnerships for a super high-net-worth family
- Pros and cons of using a dynasty trust
- Using qualified personal residence trusts (QPRTs) to reduce or eliminate the transfer tax
Objectives
- Understand and apply the best planning transfer tax strategies for super high-net-worth families
Designed For
Tax practitioners who advise very wealthy individuals and who need to understand estate- and gift-tax planning strategies
Registration for this course has passed.
Course Pricing
|
Member Fee
Applicable if you are a HSCPA member in good standing. |
$89.00 |
|---|---|
|
Non-Member Fee
Applicable if you are not a HSCPA member. |
$109.00 |
| Your Price | $109.00 |
