Webcast
Disclaimer Planning: The Swiss Army Knife of Tax Planning
Master the rules and planning applications of qualified disclaimers under IRC §2518—and learn when disclaimers can salvage (or optimize) an estate plan without triggering unintended transfer-tax consequences.
$98.00
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
Course Level
Basic
Format
Webcast
Course Description
Disclaimers are one of the most practical “after-the-fact” tools in an estate planner’s kit—if you know the rules, the deadlines, and the traps. In this 2-credit CPE webcast, Steven Siegel (J.D., LL.M. Taxation) walks through how qualified disclaimers work under IRC §2518, including what a disclaimer is (and is not), how the “relation back” concept functions for transfer-tax purposes, and the technical requirements that must be satisfied to avoid an unintended taxable transfer.
You’ll then apply the rules to real planning scenarios: “tuning” the applicable exclusion amount via disclaimer paths to bypass/credit-shelter trusts, fixing or qualifying marital deduction/QTIP issues, addressing GST planning, and understanding practical limitations—especially the non-extendable nine-month window and the risk of inadvertent “acceptance of benefits.” The course also covers non-tax uses (from cleaning up outdated dispositive outcomes to avoiding unwanted assets) and the real-world reasons disclaimer planning can fail in practice.
Learning Objectives
After completing this course, participants will be able to:
- Define a disclaimer and explain the transfer-tax effect of a qualified disclaimer under IRC §2518.
- Identify the statutory and regulatory requirements for a qualified disclaimer, including timing, delivery, and the prohibition on accepting benefits or directing the disposition.
- Evaluate common fact patterns that can unintentionally disqualify a disclaimer (e.g., acceptance of benefits, missed deadlines, or control issues).
- Apply disclaimer planning concepts to post-mortem planning goals, including exemption “tuning,” marital deduction/QTIP corrections, and GST planning considerations.
- Recognize non-tax uses and practical constraints of disclaimer planning, including when disclaimers may be used to address family dispositive issues and why plans can fail operationally.
Course Specifics
WC1826464630
January 16, 2026
None
None
Compliance Information
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-T-02766-26-O
IRS Federal Tax Law Credits: 2
CTEC Course Number: 2071-CE-02209
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 …
Related Courses
-
Taxes
One Big Beautiful Bill An Overview
Sharon Kreider, CPA
Webcast
Credits: 2$98.00$79.00 -
Taxes
The Life Cycle of a Revocable Living Trust
Alice Orzechowski, CPA, CMA, EA Webcast
Credits: 2 $98.00 -
Taxes
Rental Properties, with Deep Dive into Short-term Rentals
A.J. Reynolds, EA Webcast
Credits: 2 $98.00