Conferences Presenting

Las Vegas October Conference
October 25, 2018
7:30AM - 1:00PM
Steven G. Siegel, JD, LLM
Costa Rica Conference
November 15, 2018
7:30AM - 1:00PM
Steven G. Siegel, JD, LLM
Live Event
There are no prerequisites for this course

Course Description

Estate planners continue to emphasize trusts in their planning practices, and trusts are being used for a wide variety of clients—not only the wealthiest, but also for a much broader segment of the population. Why are trusts so popular? Issues of financial management, asset protection, maturity concerns, matrimonial problems, and tax planning can all be addressed with the use of trusts. This course addresses the reasons that trusts are useful and necessary and provides a survey of a wide range of trusts that are used in all aspects of planning, including simple, complex, and grantor trusts, living trusts, life insurance and retirement trusts, trusts to be used in business succession planning, trusts for S corporation shareholders, trusts to be used in charitable planning, and special needs trusts. When they should be used by planners and clients, as well as their income, gift, estate, and GST tax consequences will also be discussed. Join this course to gain the latest knowledge and skills related to this key component of estate planning. 

Course Specifics

There are no prerequisites for this course

Compliance Information

IRS Provider #: OMYXB
IRS Course ID: 0MYXB-T-01201-17-I
IRS Federal Tax Law Credits: 6
CTEC Provider #: 2071
CTEC Course ID: 2071-CE-1156
CTEC Federal Tax Law Credits: 6
Qualifies for CA Fraud: No

Learning Objectives

After completing this course, you will be able to:

  • Identify how and when planners recommend trusts as part of a life plan and part of an estate plan
  • Identify the basic trust relationships and how choices of fiduciary and beneficial interests are determined
  • Recognize the many types of trusts available for planning in all types of client situations
  • Cite which types of trusts are appropriate for various clients
  • Examine each type of trust from the viewpoint of its tax consequences
  • Apply recent developments and favorable changes for trust planning

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