This course is part of the Las Vegas, NV – December 2025 Conference. Click the link below to view the conference page.
$399.00
Availability: 18 in stock
Webcasts are available for viewing Monday – Friday, 8am – 8pm ET,
and Saturday & Sunday, 10am – 6pm ET.
Without FlexCast, you must start with enough time to finish. (1 Hr/Credit)
Secure Transaction CPE Credits
2 Credits: Taxes
Event Date: December 12, 2025 11:30 am
Course Level
Intermediate
Format
Conference
Course Description
The impending transfer of wealth from the Baby Boomer generation presents both a massive challenge and a significant opportunity for advisors. This advanced course, led by Steven G. Siegel, JD, LLM, tackles the multifaceted problems of business succession head-on, moving beyond the theoretical to provide actionable, sophisticated solutions. Participants will learn how to overcome client inertia, manage complex family dynamics, and address the stark reality that most family businesses fail to survive beyond the first generation.
We will delve into the critical technical aspects of succession planning, including advanced valuation techniques and the strategic use of discounts. The course provides an in-depth analysis of powerful estate freezing techniques such as Installment Sales to Intentionally Defective Grantor Trusts (IDGTs), GRATs, and SCINs, comparing their risks and rewards in the current economic climate. Key operational tools like Buy-Sell Agreements will be examined in light of the landmark Connelly Supreme Court decision, and we will explore liquidity solutions under Sections 303 and 6166. This session is essential for any advisor helping business owners preserve their legacy and transition their enterprise successfully.
Learning Objectives
Upon completion of this course, participants will be able to:
- Evaluate the unique challenges in business succession planning, including client reluctance, family dynamics, and the statistical likelihood of multi-generational success, to effectively initiate the planning process.
- Apply advanced business valuation principles and defensible discounts—such as for lack of control and marketability—to establish a fair market value for transfer purposes while understanding the associated audit risks.
- Differentiate between sophisticated transfer techniques—including SCINs, Private Annuities, GRATs, and Installment Sales to IDGTs—to recommend the optimal “estate freeze” strategy based on a client’s health, goals, and risk tolerance.
- Design and critique Buy-Sell Agreements, analyzing the implications of the Connelly decision on corporate-owned life insurance and advocating for cross-purchase or hybrid structures to avoid estate tax inclusion.
- Implement strategies to address estate liquidity needs, utilizing Code Sections 303 and 6166 to defer tax payments and fund obligations without forcing a fire sale of the business.
- Integrate multi-generational and charitable planning strategies, such as Dynasty Trusts and Charitable Lead Trusts, to transfer business interests in a tax-efficient manner that aligns with the client’s broader legacy goals.
Course Specifics
25CLasVegasDec-LE424751
None
Compliance Information
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-T-02747-25-I
IRS Federal Tax Law Credits: 2
CFP Provider Number: 3199
CFP Course Number: 343544
CFP Credits: 2
CTEC Course Number: 2071-CE-02191
CTEC Federal Tax Law Credits: 2
CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.
CTEC Notice: California Tax Education Council DOES NOT allow partial credit, course must be taken in entirety. Western CPE has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual “continuing education” requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, by phone toll-free at (877) 850-2832, or on the Internet at www.ctec.org.
Meet The Experts
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 (2018 CCH); The Adviser’s Guide to Financial and Estate Planning(AICPA 2019); Federal Fiduciary Income Taxation (Foxmoor 2019); and Federal Estate and Gift Tax (Foxmoor 2016). He is also a co-author with Richard Oshins, Esq. of The Anatomy of the Perfect Modern Trust, Estate Planning Magazine January and February 2016. In conjunction with numerous tax-planning lectures he has delivered …