Post-Mortem Estate Planning Complexities
Strategies for Leveraging Changes in Circumstance and Correcting Costly Omissions in the Decedent’s Plan
Recording of a 90-minute CLE webinar with Q&A
This CLE course will expand estate planning counsel's knowledge of post-mortem planning issues and techniques to allow for the smooth transition of assets to intended beneficiaries. Our experienced panelists will discuss the required filings, review tax issues related to federal and state estate tax and estate and beneficiary income tax, and offer best practices for disclaimers and important elections.
- Decedent’s personal income tax return
- Decedent’s estate tax return
- Decedent’s gift tax return
- Qualified disclaimers under I.R.C. Section 2518
- Income in respect of decedent
- Alternative valuation method
Estate and income tax deductions
- Estate tax return
- Income tax return
The panel will review these and other key questions:
- What is the purpose of post-mortem estate planning?
- What issues must be addressed during the administration phase of the decedent's estate plan?
- What decisions must the executor make?
- What decisions may the beneficiaries make?
- What is the appropriate timing and structure of the decisions made post-mortem?
Following the speaker presentations, you'll have an opportunity to get answers to your specific questions during the interactive Q&A.
Michelle L. Ward
Keebler & Associates
Ms. Ward focuses her practice on estate and retirement distribution planning. She also analyzes trusts for designated... | Read More
Ms. Ward focuses her practice on estate and retirement distribution planning. She also analyzes trusts for designated beneficiary status, benefits, and viability of inherited IRA analysis, as well as prepares private letter ruling requests and specimen retirement planning documents. Ms. Ward has received more than 30 favorable private letter rulings and is a Certified Specialist in Estate Planning.Close
Dolgin Law Group
Ms. Gordon focuses her practice on estate and trust planning, asset protection, estate and trust administration,... | Read More
Ms. Gordon focuses her practice on estate and trust planning, asset protection, estate and trust administration, business succession planning and charitable giving. She advises clients on structuring estates in light of increasingly complex and changing state and local laws and also assists families with elder law planning. Ms. Gordon is experienced in probate and trust administration, working with executors and trustees to administer decedent estates and trusts.Close