Incapacity and Postmortem Estate Planning

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  • Location
    • Your Space
      Your Space
      Self Study - AICPA, ID 00000
  • Credits
    • 3.00
  • Credit Type(s)
    • Specialized Knowledge - Technical (3.00)
  • Prerequisites
    • Basic knowledge of the areas of personal financial planning (PFP)

  • Vendor
    • AICPA
  • Level
    • Intermediate
  • Fields of Study
    • Specialized Knowledge
  • Message
    • When & Where You Want

Description

Get equipped with the knowledge you need to help your clients plan for situations that may affect their financial and estate plans when they are temporarily, intermittently, or permanently incapacitated.

Objectives

  • Identify the court-appointed substitute decision maker for an incompetent adult.
  • Recall the most critical feature of a special needs trust.
  • Identify the person appointed to manage Social Security payments on behalf of an individual.
  • Recall the features of a qualified terminable interest property trust.
  • Recall the due date for Form 706, "United States Estate (and Generation-Skipping Transfer) Tax Return."
  • Identify the latest date by which a disclaimer must be made.
  • Recognize the implications of a nonresident, noncitizen spouse of a U.S. citizen.
  • Recall the personal financial planning constraints when working with cohabitating partners.

Highlights

  • Incapacity planning
  • Guardianship
  • Conservatorship
  • Postmortem estate planning
  • Powers of attorney
  • Advanced medical directives
  • Trusts
  • Other estate planning considerations

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