4160 | On Demand | Intermediate | Self-Study
Advanced Estate Planning Strategies
Friday, May 1, 2020 - Friday, April 30, 2021
Advanced estate planning strategies employ the use of family entities, including family limited partnerships, family limited liability corporations, and family offices. To be effective in advanced estate planning, you must have an awareness and knowledge of these strategies, as well as the accompanying law and regulations.
Updated for the Tax Cuts and Jobs Act (TCJA) of 2017, this CPE course covers advanced estate planning strategies and the various types of generational skipping transfers, so you can provide reasoned recommendations to your clients.
Recall the benefits of family entities. Identify the party that receives asset protection through a family limited partnership. Identify the basis for a remainder beneficiary of a GRAT. Recall the technique used by a senior generation of a family to gift property to a younger generation. Recognize the effect a term of years has on the valuation of a taxable gift to a QPRT. Distinguish among the various types of generation skipping taxable transfers. Calculate the inclusion ratio for a generation-skipping transfer.
- Thomas Tillery (view bio)
- Susan Tillery
CPAs and financial planners with basic knowledge of personal financial planning, and an interest in estate planning.
Advanced estate planning strategies Generation-skipping transfer tax
Thomas Tillery is a member of AICPA Personal Financial Planning Section (Non-CPA Associate), the Society of Financial Service Professionals, and the Atlanta Estate Planning Council.
Tom has been a provider of Continuing Education for attorneys, CPAs, and investment and insurance professionals for over 20 years. He has written curriculum and lectured in the discipline of Financial Planning for several universities and on line programs.
Tom is also an Arbitrator for the Financial Industry Regulatory Authority (FINRA).