CPAs, although not practicing law, need to understand the basics of estate and trust planning. As usually the first and most trusted planning professional for their clients, this knowledge is critical to fully serving them.

This course will cover the types and uses of the various planning alternatives and equip CPAs to advise clients and work with legal counsel to find the best solutions for the client.

Agenda / Covered Topics

• Trusts
• Estate Planning
  • Deceased Spouse Unused Exemption (DSUE)
  • Lifetime Giving - Basis Carryover
• Trust Planning
  • QTIP Trusts (Qualified Terminable Interest Property)
• Life Estate Trusts
  • Electing Small Business Trust (ESBT)
  • Qualified Subchapter S Trusts (QSST) - Issues related to Foreigners
• Effective Grantor Trusts
• Revocable Grantor Trusts and Testamentary Trusts
• Spendthrift Trust

Included Materials

All ACPEN courses include handouts that are available to download. Handouts typically include a version of the slides used by the presenter, as well as a full course manual or other materials.

How To Access Your Course And The Accompanying Materials

You will receive an email directly from ACPEN with instructions for accessing your course and any accompanying materials.

How To Get Your CPE Credits

In order to obtain CPE credit for viewing ACPEN webcasts, you must view the course during the scheduled date and time. Throughout the program, you will be prompted to save three attendance codes per hour. At the conclusion of the program, your CPE Certificate will be issued assuming all attendance codes have been saved and submitted. Detailed instructions for this process are included in the course introduction and in written form as part of course materials.