Select a Webcast

January 26, 2018
3:00PM - 5:00PM ET

$79

Webcast
2
Basic
Taxes
None

Course Description

Distinct planning situations are needed when planning for persons with special needs. This course will address several of those planning situations for persons with special needs, as well as trust planning opportunities that can be used to address special needs circumstances, utilizing both the disabled person's funds and the funds of third parties. The course will also describe what planning can be done utilizing the recently enacted provisions of the ABLE Act.



Instructor

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

Taxes
Mar 28, 2016
None
WC18165719
None


Compliance Information

103220
IRS Provider #: 0MYXB
IRS Course ID: 0MYXB-T-00946-16-O
IRS Federal Tax Law Credits: 2
CTEC Provider #: 2071
CTEC Course ID: 2071-CE-0919
CTEC Federal Tax Law Credits: 2
Qualifies for CA Fraud: No


Learning Objectives

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

  • Understand how a person's own funds can be placed in a protective special needs trust that allows public assistance programs to be accessed
  • Determine what family members can do to assist a person with special needs without losing public assistance benefits
  • Describe the techniques that allow family assets to benefit persons with special needs as well as other family members
  • Understand how the new ABLE Act allows for the creation of special accounts to benefit disabled family members without requiring more complex trust structures


Back to top