LEARNING PATH \
Estate Planning
Designed for CPAs and tax practitioners who advise individuals and private clients, offering both technical guidance and practical insights.
Family Business Succession
Navigate the complexities of transferring family business ownership including estate freezes, capital gains exemptions, intergenerational transfers, and succession planning strategies.
Trusts, Common Problems and How to Fix Them
Identify and resolve common trust administration issues including beneficiary designations, attribution rules, trust documentation errors, and compliance challenges with practical solutions.
Estate Freeze
Master estate freeze techniques including share reorganizations, holding company structures, valuation considerations, and strategies to minimize tax on wealth transfer to the next generation.
Taxation at Death
Understand the deemed disposition rules, final tax return preparation, capital gains on death, registered plan taxation, and strategies to minimize tax liability at death.
Post-Mortem Tax Planning
Explore tax planning opportunities after death including spousal rollover elections, pipeline planning, loss carrybacks, rights or things returns, and estate distribution strategies.
Taxation of Trusts and Estates
Learn the tax rules governing trusts and estates including income attribution, 21-year deemed disposition rules, trust tax rates, distributions to beneficiaries, and filing requirements.