Top 10 Things to Know About Estate Taxation and Planning ON DEMAND

Overview

Estate planning remains a vital component of personal and business tax strategy, even for families that may never incur estate tax. With the exemption equivalent to nearly $14 million in 2025 and scheduled to rise to $15 million in 2026, fewer estates will face federal estate tax; yet, planning remains essential. This course highlights the top issues practitioners need to understand, including portability, annual and lifetime exclusions, charitable and retirement plan considerations, valuation, trusts, and basis step-up rules. Through real-world examples, you’ll gain practical guidance on helping clients preserve wealth, coordinate beneficiary designations, and create meaningful legacies. Estate planning is not just for the wealthy, it affects all clients.

Highlights

Exemptions, exclusions and discounts. Portability and step-up in basis. Asset valuation. Deductions. Trust funding and administration.

Prerequisites

General knowledge of individual income tax planning and issues.

Designed For

CPAs and tax professionals.

Objectives

Identify latest developments in estate planning. Determine appropriate strategies and beneficiary designations to maximize after-tax assets. Recognize issues that require updates to an existing plan, and traps for the unwary.

Preparation

None.

Notice

None.