The following topics will be covered in our online and live review and refresher course.

The Estate Planning Process

Overview of Estate Planning

Data Gathering and Analysis

Death-Sensitization for the Estate Planner

The Unauthorized Practice of Law


Malpractice in Estate Planning

Property Ownership

Ownership and Transfer of Property

Federal Income Taxation

Gross Estate

Federal Estate Taxation

Estate Tax

Non-US Persons in the Estate Plan

Federal Gift Taxation, Generation-Skipping Transfer Tax, and Lifetime Gifting Strategies

Gift Tax


Probate Process, Intestate Succession, and Incapacity Planning

Generation-Skipping Transfer Tax

Uniform Gifts / Transfers to Minors Acts


How to Review a Will

Power of Appointment

Selection of Executor, Trustee, and Attorney


Executor’s Primary Duties

Elderly and Disabled (Planning for)

Durable Power of Attorney

Incapacity, Elder Law and MediCal Planning, including Powers of Attorney for Property

Management and Advance Health Care Directives

Qualification and eligibility for Medi-Cal

Medi-Cal cost recovery

Special Needs Trusts

Medical decisions, AHCDs, CMIA and HIPPA

Elder abuse, elder financial abuse, EADCPA and DPCDA

Powers of attorney affecting each of the above

Revocable Living Trusts: A-B Trusts, QTIPs, and QDOTs

Marital Deduction and Bypass Trusts

Revocable Trusts

Qualified Terminable Interest Trusts

Qualified Domestic Trusts

Irrevocable Lifetime Trusts: ILIT, CRT, GRAT, and IDIT

Life Insurance

Irrevocable Life Insurance Trusts

Grantor deemed-owner trusts

Section 2503(b) and 2503(c) Trusts

Grantor Retained Interest Trusts (GRITs, GRATs, GRUTs, and QPRTs)

Charitable Planning

Charitable Contributions

Charitable deductions and limitations on the charitable deduction

Charitable Split Interest Trusts (CRATs, CRUTs, NICRUTs NIMCRUTs, and Flip-NIMCRUTs; CLATs, CLUTs,

TCLATs, TCLUTs, “grantor-style” CLTs, and “non-grantor-style” CLTs)

Public Charities, Private Nonoperating Foundations and Donor-Advised Funds

Basic principles of UBTI, self-dealing, private inurement, and the private foundation rules

Valuation Planning

Split-interest purchases and sales of property

Family Limited Partnerships

Limited Liability Companies

Valuation planning

Freezing Techniques – Corporations and Partnerships

Introduction to Business Succession

Business Succession and Life Insurance

Buy-Sell (Business Continuation) Agreements

Installment Sales, Self-Canceling Installment Notes, and Private Annuities

Installment Sales and SCINs

Private Annuities

Interest-Free and Below-Market-Rate Loans

Introduction to Retirement Plan Distribution Planning and Annuities

Retirement Plan Distribution Planning and Annuities

Profit Sharing / 401 (k) / Pension Plans

IRAs/Rollover IRAs

Roth IRAs

Qualified Designated Beneficiary Trusts

Post Mortem Planning: Disclaimers, 303 Stock Redemptions, and the 6166 Extension


Extensions of Time to Pay Estate Tax

Post mortem Tax Elections

Section 303 Stock Redemptions


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