Key Issues for Decedent's Estates: Final 1040 and Post-Mortem Elections and Decisions ON DEMAND
Available Until
Your Desk
2.0 Credits
Member Price $336.00
Non-Member Price $386.00
Overview
This CPE course guides tax professionals through critical post-mortem estate planning decisions and tax compliance requirements. Designed for practitioners working with estates, the course covers essential topics including income tax elections, required tax filings, strategic use of disclaimers, and remedial planning techniques for inadequately planned estates. Participants will learn practical approaches to post-death administration and gain understanding of key elections and planning opportunities available to heirs and fiduciaries.
Highlights
Critical post-mortem estate planning decisions and tax compliance requirements.
Prerequisites
None.
Designed For
CPAs.
Objectives
Recognize the many important decisions that can and should be made by the heirs and fiduciaries of a decedent. Identify how disclaimers work, and the many planning opportunities they present. Determine the tax returns that must be filed after a decedent’s death to address the proper administration of the estate. State the key unique post-death elections and decisions that should be considered for a decedent client.
Preparation
None.
Notice
None.
Leader(s):
Leader Bios
Steven Siegel, Western CPE
Steven G. Siegel, JD, LLM, is president of The Siegel Group, which provides consulting services to attorneys, accountants, business owners, family offices, and financial planners. Based in Morristown, New Jersey, the Group provides services throughout the United States.
Steven is the author of many books, including: The Grantor Trust Answer Book (2018 CCH); The Adviser’s Guide to Financial and Estate Planning(AICPA 2019); Federal Fiduciary Income Taxation (Foxmoor 2019); and Federal Estate and Gift Tax (Foxmoor 2016). He is also a co-author with Richard Oshins, Esq. of The Anatomy of the Perfect Modern Trust, Estate Planning Magazine January and February 2016.
In conjunction with numerous tax-planning lectures he has delivered for the National Law Foundation, Steven has prepared extensive lecture materials on the following subjects: planning for an aging population, business entities, preparing the audit-proof federal estate tax return, business acquisitions, representing buyers and sellers in sale of a business, dynasty trusts, planning with intentionally defective grantor trusts, estate planning, S corporations, divorce, and many others.
Steven has delivered hundreds of lectures to thousands of attendees in live venues and via webinars throughout the United States on tax, business, and estate planning topics on behalf of numerous organizations, including Western CPE, the Heckerling Institute on Estate Planning, Notre Dame Tax and Estate Planning Institute, CCH, National Law Foundation, AICPA, Yale School of Management, University of Chicago Business School, the National Society of Accountants, Cohn-Reznick, Foxmoor Education, many state CPA societies and estate planning councils, and on behalf of private companies.
He’s presently serving as an adjunct professor of law in the graduate tax program (LLM) of the University of Alabama School of Law, and he has served as an adjunct professor of law at Seton Hall University and Rutgers University law schools.
Steven holds a bachelor’s degree from Georgetown University (magna cum laude, Phi Beta Kappa); a juris doctor from Harvard Law School; and an LLM in taxation from New York University Law School.
Non-Member Price $386.00
Member Price $336.00