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01-20-17 Estate and Succesion Planning for the 99% - Owen Fiore

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Course Description

Estate and succession planning relates to the process of building, managing and preserving wealth on a multi-generational basis, whether in the form of a family-owned business or investment assets. The American Taxpayer Relief Act of 2012 (ATRA 2012) changed the landscape of estate planning, increasing substantially for many families the level and value of wealth to be passed to children and other heirs without Federal estate tax liability. While very few families now much face Federal estate tax upon death, due to the high level of gift and estate exemptions, assets still necessarily will pass on death. Therefore, CPAs and other tax and financial planning professionals should focus on estate and succession planning in new and imaginative ways that benefit their clients and pass muster with the IRS, both as to income and transfer tax issues. This interactive course will focus attendees on positive planning especially for the 99% of families that will have no estate tax burdens or concerns. Case studies, examples, planning opportunities with entities, including FLPs, LLC and trusts, will be review during the course.

Learning Objectives

Understand and apply the provisions of ATRA 2012 and possible additional tax law changes to estate and succession planning for families with estates below $5 million per person

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Learning Format 2.0 Hours
Self-Study / On-Demand

Credit Type(s)
Business Mgmt & Org

Knowledge Level
Basic