AICPA Engage 2026 Conference: Estate Planning for the 99%
June 10 @ 1:00 pm - 2:30 pm
Karly Laughlin, CPA, AEP will be co-presenting with Jordon Rosen at the AICPA & CIMA ENGAGE26 Conference!
AICPA & CIMA Engage 2026: Estate Planning for the 99%
June 10, 2026
10:05 AM — 11:20 AM PDT
1:05 PM — 2:20 PM EDT
This session will cover the importance for those with estates under $15 million to have an estate plan. It will also cover key post-mortem tax elections available to small estate owners, including the portability election, along with pertinent federal and state elections and planning when preparing the decedent’s final income tax return and the first return for the estate or trust. Finally, this session will cover the options when the decedent was a partner or shareholder of an S corporation at the time of death.
Learning Objectives:
- Identify why an estate plan is important, including for estates under $15 million.
- Analyze post-mortem elections, including the mechanics of the portability election available for smaller estates.
- Analyze the various federal and state elections and planning opportunities when preparing the decedent’s final income tax return and the first tax return for the estate or trust.
- Compare the options and elections to be considered when a decedent was a partner or shareholder in an S corporation.