Gain an understanding of how income tax and estate planning is affected once a client passes away.
The Federal Estate and Gift Tax Exemption of $11,180,000, plus portability, changes the focus of Post Mortem Tax Planning. The focus of this topic will be on income tax issues that arise as a result of death. In addition, it will include a review of how to fix an estate plan after death. While state law may allow for post-death fixes, what is the IRS portion? We will review steps to minimize income tax, how a tax problem can be fixed and what the IRA rules are.
Credit
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Why Lorman?
Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Agenda
Identify the Client
Checklist and Representation Letter
Estate/Trust of Your Decedent and the Estate Plan of Others
- Conflicts
- Closely Held Business
IRA Options
Disclaimer
Post-Death Reformations
Fiduciary Income Tax Return
Decedents' Final Return
Foreign Trust
Credit
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Why Lorman?
Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Credits
OnDemand Course
This course was last revised on May 18, 2018.
Call 1-866-352-9540 for further credit information.
- CA MCLE 1.5
- Lorman Business Center, LLC. is a State Bar of California approved MCLE sponsor and this course qualifies for 1.5 CLE hours of participatory credit.
- NM CLE 1.5
- This program has been approved by the New Mexico Minimum Continuing Legal Education Board for 1.5 hours of credit.
- OR CLE 1.5
- Approved for 1.5 CLE credits in Oregon.
- WA CLE 1.5
- This program has been approved by the Washington State Board of Continuing Legal Education for 1.5 hours of A/V credit under the Law & Legal Procedure category.
To earn each credit Lorman offers through the OnDemand learning platform, you need to watch 100% of the program. Also, for certain credits you will need to fulfill additional requirements which will be displayed on the "credits" tab when viewing the course.
This program does NOT qualify, nor meet the National Standard for NASBA accreditation.
Credit
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Why Lorman?
Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Faculty
Kenneth E. Konop
Miller, Canfield, Paddock and Stone, P.L.C.
- Senior counsel with Miller, Canfield, Paddock and Stone, P.L.C.
- Practice emphasizes estate administration, estate planning, litigation and charitable entities
- Given numerous speeches and written articles during his 40 years of practice
- Member of ACTEC and former chairperson of the Estate Planning and Probate Section of the State Bar of Michigan
- Admitted in Michigan, Illinois and Washington, D.C.
- J.D. degree, Wayne State University School of Law; LL.M. degree in taxation, New York University; B.A. degree, University of Michigan
- Can be contacted at [email protected] or 248-267-3210
Credit
More Program Information
Why Lorman?
Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
All of your training, right here at Lorman.
Pay once and get a full year of unlimited training in any format, any time!
- Live Webinars
- OnDemand Webinars
- MP3 Downloads
- Course Manuals
- Audio Recordings*
- Executive Reports
- White Papers and Articles
- Sponsored Live Webinars
Additional benefits include:
- State Specific Credit Tracker
- Members Only Newsletter
- All-Access Pass Course Concierge
* For audio recordings you only pay shipping
Questions? Call 877-296-2169 to speak with a real person.
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