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December 13, 2018
4:00PM - 6:00PM ET


December 26, 2018
4:00PM - 6:00PM ET


January 14, 2019
2:00PM - 4:00PM ET



Course Description

The American Taxpayer Relief Act of 2012 made permanent the exclusion of a transfer tax of over $5 million for every individual, thereby alleviating the concerns of a vast majority of Americans about the federal transfer tax. With these taxes no longer a planning issue, the concern is that people will choose the simplest estate plan possible. For some, that will be the correct choice; for others it will not. This course covers a wide range of planning issues and addresses the need for well-thought out tax and estate plans. Planning under current law is upside down from where it was before. The planner needs to understand the most current concepts and how they do or do not compare with more traditional planning advice.


Steven G. Siegel, JD, LLM

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 (2015 CCH); CPA’s Guide to Financial and Estate Planning (AICPA 2014); Federal Fiduciary Income Taxation (Foxmoor 2014); and Federal Estate and Gift Tax (Foxmoor 2014).

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, preparing the audit-proof federal estate tax return, business acquisitions, estate planning, dynasty trusts, planning with intentionally defective grantor trusts, S corporations, 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, CCH, National Law Foundation, AICPA, the National Society of Accountants, CohnReznick, Foxmoor Continuing 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.

Course Specifics

May 23, 2017

Compliance Information

IRS Provider #: OMYXB
IRS Course ID: 0MYXB-T-01151-17-O
IRS Federal Tax Law Credits: 2
CTEC Provider #: 2071
CTEC Course ID: 2071-CE-1104
CTEC Federal Tax Law Credits: 2
Qualifies for CA Fraud: No

Learning Objectives

Upon successful completion of this course, participants will be able to:

• Explain the gift and generation-skipping tax consequences of an estate plan, taking into consideration exemptions provided by law and choices that can be made to minimize the tax ramifications at death
• Determine the income tax consequences of an estate plan, with a view toward minimizing the income tax liabilities of donees and heirs
• Analyze specific planning techniques, including the marital deduction, credit shelter trusts, portability elections, disclaimers, powers of appointment, and the role of charities in estate planning

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