The upcoming elections will increase the attention paid to estate tax planning by high net worth taxpayers and their advisors. A high percentage of these individuals have procrastinated or not realized the need to engage in sophisticated planning or have the wrong systems in place. The potential for the reduction in the $11,580,000 per person exemption and the possibility of engaging in installment sales, GRAT arrangements, and other techniques that work well when values and interest rates are low make for phenomenal opportunities that CPA's need to understand and communicate to their clients. This 60-minute presentation will cover the above consideration and common logistical planning arrangements that are often used and not widely understood.

Learning Objectives:

• Understand how the estate tax system works, including annual gifting and portability.


• Discuss the key components of a successful estate plan.


• Learn how a Qualified Personal Residence Trust works.


• Understand how to use Dynasty Trusts and Gifting.


• Understand Installment Sales.


• Learn how to use GRATs


• And more