Post-Mortem Estate Planning -Audio Webcast
February 2018
Post-Mortem Estate Planning
Access Timely Topics and National Experts with CBA-CLE 1-Hour Audio Webcasts
Program Description
The death of a client does not bring an end to estate planning. Rather, post-mortem estate planning allows practitioners and beneficiaries to proactively shape the way an estate is treated for income, estate and gift tax purposes, and the way property is distributed. Through the use of a wide variety of elections, planners can respond to changed law and factual circumstances, errors in planning, and help reduce the tax liability of the estate. There are also important, but often overlooked, issues of protecting the fiduciary from liability. This program will provide you with a practical guide to the many interrelated post-mortem planning choices available to planners, administrators and beneficiaries.
- Use of elections – estate’s fiscal year, administrative expenses, alternate valuation, in-kind distributions
- Portability issues post-mortem
- QTIP election & QDOT planning
- Effective use of disclaimers – complete and partial
- Death of a partner & special S Corp stock issues
- Qualified revocable trusts and Section 645 elections
- Deferral of estate tax and Section 6166 elections
- Generation skipping tax planning issues
Faculty:
Jeremiah W. Doyle, IV is senior vice president in the Boston office of BNY Mellon Wealth Management, where he provides integrated wealth management advice to high net worth individuals on holding, managing and transferring wealth in a tax-efficient manner. He is the editor and co-author of “Preparing Fiduciary Income Tax Returns,” a contributing author of Preparing Estate Tax Returns, and a contributing author of “Understanding and Using Trusts,” all published by Massachusetts Continuing Legal Education. Mr. Doyle received his B.S. from Providence College, his J.D. form Hamline University Law School, and his LL.M. in banking from Boston University Law School.
Missia H. Vaselaney is a partner in the Cleveland office of Taft, Stettinius & Hollister, LLP, where her practice focuses on estate planning for individuals and businesses. She also represents clients before federal and state taxing authorities. Ms. Vaselaney is a member of the American Institute of Certified Public Accountants and has been a member of the Steering Committee for AICPA’s National Advanced Estate Planning Conference since 2001. Ms. Vaselaney received her B.A. from the University of Dayton and her J.D. from the Cleveland-Marshall College of Law.
AUDIO WEBCAST INFORMATION:
Course materials are provided in PDF format to all audio webcast participants.
AUDIO-ONLY WEBCASTING IS EASY!
THE MINIMUM SYSTEM REQUIREMENTS:
- Your computer should have a 500 MHz or higher processor and at least 128 mb of RAM
- A connection to the Internet of at least 700 kbps is highly recommended, and most people now have connections at that speed or faster. Check your speed now (or go to http://www.speedtest.net/)
- Course materials are delivered in PDF format. You will need a recent version of Adobe Reader. Free download here: http://get.adobe.com/reader/
- Adobe Flash Player v. 11.X or higher (Free download here: http://get.adobe.com/flashplayer/)
- Tablets and iOS devices will need a web browser and a high speed wi-fi connection.
- You will also need a sound card and speakers, and a current web browser
TIPS FOR A BETTER AUDIO-WEBCAST EXPERIENCE:
http://cle.cobar.org/About/FAQs/TechnicalFAQs.aspx#webcastvod
You will receive a confirmation and instructions to listen to the audio-webcast via email upon registration.
ACCREDITATION INFORMATION:
Each Audio Webcast has been submitted for 1 (or 2) General CLE Credit(s). Courses with an Ethics Component have been submitted for Ethics Credits accordingly.
How to Register:
There are 2 easy ways to register:
1. CALL us! (303) 860-0608, or toll free (888) 860-2531
2. Or REGISTER ONLINE NOW by using the corresponding course links above.
Each program will run from 11:00 a.m. to 12:00 p.m. M.T. (60 minutes each).
Registration Fees
| Non Member | $89.00 |
| CBA Member | $59.00 |
| CLE ELITE Pass Holders | $0.00 |
- General Credits: 1.00
- Ethics Credits:
- EDI Credits:
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Access Timely Topics and National Experts with CBA-CLE 1-Hour Audio Webcasts