Postmortem Estate Planning

Salepage : Postmortem Estate Planning
Archive : Postmortem Estate Planning Digital Download
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Estate planning is becoming increasingly complicated. Finding appropriate solutions to a client’s estate issues following his or her death is critical in a number of areas, including the decedent’s estate tax return, the decedent’s final income tax return, the income tax return of the decedent’s estate, and the estate and financial planning issues of the decedent’s heirs. This course provides the practitioner with an understanding of the estate’s after-death planning issues.

**Please Note: If you require IRS credit for this IRS-approved program, please download the IRS CE request form from the Course Materials Tab and email it to [email protected].

Fundamental Course Information

Objectives of Learning

To provide a practical understanding of the estate planning issues confronting a decedent’s estate.

Major Topics

Issues with alternative valuation dates (AVDs)
Issues with Portability
Estate tax installment payments (IRC Section 6166)
Elections for QTIPs under IRC 2056 (b)
(7)
Using qualified disclaimers
Problems with the foundation
The decedent’s final income tax return
Final illness medical expenses
Interest on savings bonds is increasing.
Elections for estate fiscal year and accounting method
The sixty-five-day rule election
Income and deductions in respect of the decedent (IRD) (IRD)

Arthur Joseph Werner, JD, MS (Taxation), is the president and is a shareholder in the lecture firm of Werner-Rocca Seminars, Ltd. Mr. Werner’s lecture topic specialties include business, tax, financial and estate planning for high net worth individuals. In addition, Mr. Werner is an adjunct professor of taxation in the Master of Science in Taxation program at the Philadelphia University. Mr. Werner received his B.S. in Accounting and his M.S. in Taxation from Widener University. He holds a J.D. in Law from the Delaware Law School.

Mr. Werner lectures extensively in the areas of Estate Planning, Financial Planning, and Estate and Gift Taxation to Certified Public Accountants and Financial Planners, and has presented well in excess of 2500 eight-hour seminars over the past twenty-five years as well as numerous webinars and video presentations. Mr. Werner has been rated as having the highest speaker knowledge in his home state of Pennsylvania by the Pennsylvania Institute of Certified Public Accountants, was awarded the AICPA Outstanding Discussion Leader Award in the State of Nevada, the Florida Institute of CPAs Outstanding Discussion Leader Award, and the South Carolina Association of CPAs Outstanding Discussion Leader Award.

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