Description
Learn first the historical context of estate taxation in the United States, so that you can understand how the current environment has evolved.
Objectives
- Recall the history of estate tax in the United States.
- Identify planning considerations for probate.
- Recall the two unlimited deductions from the adjusted gross estate.
- Recognize basic planning concepts for a charitable remainder trust.
- Identify various types of wills commonly encountered in estate planning.
- Recognize the elements of an advanced health care directive.
- Recognize concepts applied to charitable gifts of real estate.
- Recall the rules for a charitable split-interest trust.
Highlights
- Historical context
- Fundamentals of estate planning
- Estate planning documents
- Estate tax calculation
- Estate flow of funds