AICPA Engage 2022 Conference – Estate Planning for Non-Taxable Estates 10M and Less
June 8 @ 5:00 pm - 6:30 pm
AICPA & CIMA Engage 2022: Estate Planning for Non-Taxable Estates $10 Million or Less
June 8, 2022
2:00 PM — 3:15 PM PDT
5:00 PM — 6:15 PM EDT
Session Information: https://agenda.aicpastore.com/sessions/eng2217
This session will cover the importance of planning for the modest estate owner, making the portability election vs. use of a credit shelter trust, state death tax considerations, filing the decedent’s final return including the use of losses, disclaimers, administrative and fiduciary elections available to the executor including Sections 645 and 663(b), gift tax elections, along with elections available if the decedent was an owner in a partnership or S corporation, and much more!
- Participants will learn the mechanics and how to file to elect portability.
- Participants will learn the various administrative and fiduciary elections and filing options available for the decedent’s final income tax return.
- Participants will learn the benefits of Roth conversions, life insurance planning and lifetime gifting for the modest estate owner.