Course Details

Creative Estate Planning for Clients Under $10 million (Not Subject to Federal Estate Tax)

Webinar: ID# 1012928
Recorded CD
About This Course:
While practitioners are familiar with the changes made by the American Taxpayer Relief Act of 2012 (ATRA) the ripple effects of the changes are profound and will dramatically affect the estate planning strategies professional advisers (attorneys, accountants, financial planners, insurance consultants, appraisers and others) can and should render.

With the demise of the federal estate tax the tax driver that pushed clients to plan has disappeared for most clients. Even for those living in decoupled states the state estate or inheritance taxes, while well worth planning for, are not the motivator the federal estate tax had been. Also, estate tax planning strategies can be quite difficult. What steps can practitioners take to advise clients and help their practices thrive in this new tax environment? Our course is designed to provide estate tax protection solutions for practitioners.

Learning Objectives:

  • You will be able to discuss planning for nontax or human factors.
  • You will be able to explain repurposing existing planning.
  • You will be able to identify decoupled states.
  • You will be able to review planning and drafting.


I. Educating Clients

  • Absent the Estate Tax Driver What Will Motivate Clients to Plan?
  • How Can Practitioners Educate Clients as to the Continued Importance of Estate Planning Even Absent an Estate Tax?

II. Planning for Nontax or Human Factors

  • What Nontax and Other Factors Will Assume a More Important Role in the Planning Process?
  • Human Aspects of Planning, Asset Protection, Divorce Protection, Business Succession Planning and Other Issues Will Now Come to the Fore?

III. Repurposing Existing Planning

  • What Can Be Done With Existing Planning to Repurpose It Under the New Law?
  • What Can Be Done With

IV. Decoupled States

  • What Issues Must Planners Address Concerning Estate Tax in Decoupled States?
  • States With State Only QTIP Election (e.g. Massachusetts)

V. Planning and Drafting

  • How Can Planning and Drafting Change to Address the New Planning Environment?
  • What Provisions Might Be Added to State Bypass Trusts to Address the Quest for Basis Step Up?
  • How Can Existing and Future Bypass Trusts Be Administered in a More Tax Efficient Manner?

VI. Professional Roles

  • How Will the Roles of the Attorney, CPA and Wealth Manager Change in the New Estate Planning Environment?
  • How Can Those in Each Discipline Coordinate Better With Others on the Advisory Team?
  • CPAs and Wealth Managers Will Have a More Important Role as Catalysts for the Estate Planning Process
  • What Will This Mean to All Practitioners?

The Presenters

Martin M. Shenkman, CPA, M.B.A., J.D., Martin M. Shenkman, P.C.

  • Attorney in Paramus, New Jersey and New York City
  • Focuses on estate planning and administration, tax planning and corporate law
  • Named by Worth Magazine as one of the Top 100 Attorneys
  • Named by CPA Magazine as one of the Top 40 Accountants
  • Source for numerous financial publications
  • Written 38 books and more than 800 articles
  • CPA in New Jersey, Michigan and New York
  • J.D. degree, Fordham University School of Law; M.B.A. degree, University of Michigan; B.S. degree, Wharton School of the University of Pennsylvania

Continuing Education Credits

Credit is available only for the LIVE audio conference. Recorded versions do not qualify for credit. Only registered and paid attendees will receive continuing education credit. Certificates of Completion are provided to each registered attendee. Your certificate will be emailed to you within two weeks following completion of the program.

Creative Estate Planning for Clients Under $10 million (Not Subject to Federal Estate Tax)
Available on CD format
Course Details
Share This:
About Us Privacy Guarantee Affiliate List Your Courses Contact Us My Account 5755 North Point Parkway, Suite 227 | Alpharetta, GA 30022 | 770-410-9375 |
Copyright 2018 | Web Site Development by OTAU