Wills, Trusts & Estates Prof Blog

Editor: Gerry W. Beyer
Texas Tech Univ. School of Law

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Sunday, February 3, 2013

CLE on Post-Mortem Estate Planning

CLEThe Illinois State Bar Association is offering a 1 MCLE Hour teleseminar entitled, TELESEMINAR: Post-Mortem Estate Planning - A National Perspective (Live Replay), on March 22, 2013 at 12:00-1:00 pm. The keynote speaker is Robert KeeblerBelow is a description and highlights of the event as provided by the Illinois State Bar Association: 

The death of a client does not bring an end to estate planning. Rather, post-mortem estate planning allows practitioners and beneficiaries to proactively shape the way an estate is treated for income, estate and gift tax purposes, and the way property is distributed. Through the use of a wide variety of elections, planners can respond to changed law and factual circumstances, errors in planning, and help reduce the tax liability of the estate. There are also crucial post-mortem choices to be made about a decedent’s retirement assets. This program will provide you with a practical guide to the many interrelated post-mortem planning choices available to planners, administrators and beneficiaries. This live replay was originally presented on December 14, 2012.*

Highlights:

  • Post-mortem estate planning opportunities
  • Estate tax return –QTIP elections and relationship to GST tax traps, qualified domestic trusts, installment method, and alternative valuations
  • Retirement assets – inclusion in gross estate and beneficiary options
  • GST tax issues – allocation of exemption, reverse QTIP elections, relief from late elections
  • Beneficiary elections, including the use of disclaimers
  • Issues on a decedent’s final tax return – filing jointly or singly, medical expenses, and refunds
  • Income tax return of estate – Section 645 elections, separate share rules, tax year, state and local taxes

http://lawprofessors.typepad.com/trusts_estates_prof/2013/02/cle-on-post-mortem-estate-planning.html

Conferences & CLE, Death Event Planning, Estate Planning - Generally, Estate Tax, Gift Tax, Income Tax | Permalink

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