ESTATE PLANNING COUNCIL OF STANISLAUS COUNTY

Course Description

1. The status of transfer tax laws as 2012 comes to an end: (75 Minutes)

a. Estate Tax

b. Gift Tax

c. GST

2. The crucial role of the advisor in the estate planning process; (35 Minutes)

a. The many phases of estate planning

b. The importance of an approach

c. Essential communication & teamwork among advisors

3. Trust administration issues, pitfalls and planning; (60 Minutes)

a. Problem spotting in estate plans

b. Blended family issues

c. The use of entities in the estate plan

d. Family law issues

e. Fiduciary duties and responsibilities

4. The impact of the recession on tmst administration: (60 Minutes)

5. Fiduciary income tax and accounting issues and updates; (60 Minutes)

6. Tools and elections to assist clients in the creation or review of their estate plans;

(60 Minutes)

a. Portability;

b. Creative uses of existing elections;

c. Information gathering and organization

7. Gifting strategies from simple to complex. (120 Minutes)

a. Loans

b. Gifts

c. Sales

d. Trusts and split-interest trusts

e. Charitable strategies