November 6, 2019 8:00am – 3:30pm Map & Directions 602-252-4144

Complete Trust Workshop

Online registrations are currently closed, please call (602) 324-6847 for additional registration options

Description

The use of trusts will continue to undergo changes in the current year. Clients need to be informed why planning is essential in these changing times. The purpose of this course is to explore the many beneficial issues of trusts, an essential element in estate planning. This course gives insights and practical pointers concerning trusts of every shape and size after tax reform.

Location

ASCPA Learning Center
4801 E Washington St Ste 180
Phoenix, AZ 85034-2040

Registration Time

7:30am

Fees

Member

$300

Non-CPA Staff

$400

Non-CPA Staff (100% club)

$300

Non-CPA Staff (sole proprietor)

$300

Non-Member

$400

Phoenix
Taxation
8

Objectives

  • Identify the areas of trust in connection with disability, charity, life insurance, leveraging gifts, principal residences, and minors
  • Understand the role played by a marital deduction trust and a credit shelter bypass trust
  • Explain how trusts may protect assets and perpetuate family wealth over multiple generations

Course Level

Intermediate

Vendor

Surgent McCoy CPE, LLC More With This Vendor

Designed For

CPAs who wish to have a complete understanding of the various uses of trusts

Prerequisites

A basic course in estate and gift tax and a basic course on estate and trust income taxation (Form 1041)

Event Leaders

Auerbach, Arthur

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Arthur Auerbach, CPA, is a sole practitioner in Northern Virginia. He specializes in planning for individuals and closely held corporations. Mr. Auerbach was previously a tax partner for a large regional CPA firm. He is past chair and a committee member of the Federal Taxation Committee and a member of the Board of Govenors of the DC Institute of CPAs. Mr. Auerbach is the former editor for the Research Institute of America . His 36 years of experience also includes a position as an Adjunct Assistant Professor at Pace University in New York where he taught Intermediate and Cost Accounting. He has written many articles and is co-author of several books. He holds a B.B.A. from Pace University


More With Auerbach, Arthur

Highlights

  • Guide to legislative changes and their impact on trust planning
  • Introduction to trusts with emphasis on typical provisions
  • Revocable living trusts
  • Common testamentary trust arrangements - Bypass trusts, QTIP trusts, and other marital trusts
  • Asset protection trusts
  • Sophisticated trusts for estate planning and asset transfer - GRATs, GRUTs, and QPRTs
  • Charitable trusts - Charitable remainder trusts, charitable lead trusts, and pooled income funds
  • Irrevocable life insurance trusts
  • Medicaid trusts: special needs and Miller
  • Trusts for minors - Sections 2503(b) and 2503(c), and other trusts
  • Dynasty trusts
  • Trusts to hold S corporation stock
  • Impact of historically low APRs on various trust arrangements
  • Special problems of estates and trusts relating to the 3.8-percent tax on investment income and specific solutions

Notes

Other Credit: EA

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