Return to Webcast List  Printer Friendly Version


Webcast and Seminar Acronym: Surv.Sp.         

 

Title:         Larry Stein's 2016 Practical Guide To Strategies For Surviving Spouses, Trusts, Estates, Heirs, And Beneficiaries. (Federal/Florida)
       
Recommended
CPE Hours:                 8 CPE Credit Hours.

Highlights:

Come join Larry Stein as he discusses practical ideas and strategies for surviving spouses, trusts, estates, heirs, and beneficiaries. Both compliance strategies and planning ideas will be highlighted. Adjusting estate plans, 1041, income tax moves, basis, trust ideas, 3.8% NIIT considerations, IRA planning, "S" Corporations, Family Partnerships, and much more will be covered. New Case Law developments will be discussed. This is a Federal/Florida course which highlights both Federal Tax ideas as well as Florida developments.  Come join Larry Stein for this high-yield CPE course!

Learning Objectives:

Upon the successful completion of this CPE Event, the participants will be able to:

1.         Explain selected Form 1041 tax planning and compliance ideas for estates and for trusts.

2.         Explain the application of the net investment income tax to estates, trusts, surviving spouses, and heirs.

3.         Explain the final Knight regulations under 1.67-4.

4.         Explain planning moves and compliance considerations for basis.

5.         Explain selected tax planning and estate administration strategies where "S" Corporation stock and Family Partnership units are present.

6.         Explain the impact of the Final Marital Portability regulations.

7.         Explain key post-mortem estate and tax planning moves.

8.         Explain key ideas for IRA Estate Planning (including naming trusts as designated beneficiaries).

 

Major Topics:

            Part One: Forms 1041, NIIT, DNI, Basis, And More

  • Estate Planning - Selected Resources.
  • Form 1041 - Tax Rates And NIIT.
  • Taxation Of Trusts And Estate Distributions.
  • Distributable Net Income (DNI) - Getting Capital Gains Into DNI.
  • DNI Separate Share Regulations - Schedule K-1 Reporting On Form 1041.
  • Net Investment Income Tax - Impact On Trusts And Estates.
  • Decanting, Modifications, And Reformations - Can This Help Your Client?
  • Final Knight Regulations (1.67-4): What Deductions Are Subject To The 2% Of AGI Threshold?
  • Basis, Community Property, IRD (Income In Respect Of Decedent) And More!
  • Selected Florida Considerations.

            Part Two: Adjusting Estate Plans, IRA Estate Planning, And Post-Mortem Planning

  • Income In Respect Of A Decedent.
  • Inherited IRAs.
  • Waiver Of 60-Day Rollover Rule.
  • Charitable Contributions - Substantiation; Qualified Charitable Distribution Rule Made Permanent.
  • Selected "S" Corporation And Partnership Considerations.
  • Living Trusts - Qualified Revocable Trusts (QRT) Election.
  • Post-Mortem Planning And Selected Income Tax Planning/Compliance Considerations.
  • Hiring Attorneys, Trustee Role, Essential Tax Form Considerations.
  • Estate Administration Hot Spots.
  • Estate Planning Documents; Update Considerations; Selected Florida Developments
  • Gift Tax Returns - Avoiding Common Mistakes.
  • Succession Planning - Tax And Estate Planning - Selected Considerations.
  • Adjusting Estate Plans Under The New Paradigm; Final Marital Portability Regulations.
  • Same-Sex Marriage Estate Planning Developments After Obergefell And Windsor.
  • Retirement Plans, IRAs, And Estate Planning; Rollover, Minimum Distributions, And More!

 

Designed For:  CPAs with at least six (6) years of experience. You must have a basic knowledge of federal taxation.

NASBA Fields Of Study:  Taxes.
Level:  Intermediate.
Presentation Method:  Live Lecture With Questions And Answers.
Recommended CPE Credit Hours:  8 CPE credit hours.
Advanced Preparation:  Basic knowledge of federal taxation.
Prerequisites: Basic knowledge of federal taxation.
NOTE:  Each of my 2016 eight (8) CPE credit seminars will be broken down into four (4) hour webcasts. The "Part One" topics will be covered in one four hour webcast event and the "Part Two" topics will be covered in another (second) webcast event. If you have any questions, please email Larry Stein at taxman532@hotmail.com.

 

Texas Registration:  009838

“I have registered with the Texas State Board of Public Accountancy as a CPE sponsor. This registration does not constitute an endorsement by the Board as to the quality of my CPE program.”

Larry Stein Continuing Education LLC
ID# 109111
Lawrence J Stein
9620 NW 82nd Street
Tamarac, FL 33321
Phone: 954.721.5588
Group Internet-Based
Group Live Based

Larry Stein Continuing Education LLC is registered with the National Association of State Boards of Accountancy (NASBA), as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN, 37219-2417. Web site: www.learningmarket.org

 

 





Return to Webcast List