The Estate Planning Process

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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

Gain a broad awareness of the foundational concepts of estate planning.

Objectives

  • Recognize the advantages of the probate process.
  • Recall the procedure that is used to dispose of a decedent's personal and property.Interests Identify a type of property interest that can only be held by spouses
  • Recall that certain expenses and taxes are deducted in the estate tax calculation.
  • Identify property that is included in the gross estate.
  • Determine the correct tax treatment for income in respect of a decedent Identify the benefits of estate planning.
  • Recognize when a personal financial client is intestate.
  • Recall an estate planning recommendation that address incapacity

Highlights

  • Fundamentals of estate planning
  • Estate tax calculations
  • Basic estate planning process
  • Instructions for care in the event of incapacity
  • Instructions for passing along the client's values (education, religious beliefs, work ethic, etc.) Nomination of a guardian for minor children
  • Provisions for family members with special needs
  • Provisions for the transfer of business interests in the event of death or incapacity

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