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
Ethics
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
Gifts
Probate Process, Intestate Succession, and Incapacity Planning
Generation-Skipping Transfer Tax
Uniform Gifts / Transfers to Minors Acts
Wills
How to Review a Will
Power of Appointment
Selection of Executor, Trustee, and Attorney
Probate
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
Disclaimers
Extensions of Time to Pay Estate Tax
Post mortem Tax Elections
Section 303 Stock Redemptions
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