September 22, 2020 8:00am – 3:30pm Map & Directions 602-252-4144

Webcast: The 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 Live Online Webcast
Phoenix, AZ 85034-6617

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
Webcast
Taxation
8

Objectives

  • Identify the areas of trusts 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

None.

Event Leaders

Emerson, Scott

Rating: 4.65


Scott Emerson, Enrolled Agent, is a new instructor for Surgent McCoy CPE, LLC. He was a revenue agent for Internal Revenue Service for 27-½ years. He has instructed both continuing professional education seminars and continuing legal education seminars for agents and attorneys with the IRS. He also has taught numerous IRS tax courses throughout his career. He incorporates real-life examples and historical perspective to interpret tax concepts.

Prior to his retirement, Scott was the Trust Technical Advisor with the IRS for the last nine years. He has extensive experience with the interrelationships between trusts and related returns. He has been recognized as a trust expert in several district courts for both domestic and foreign trusts. He has been confirmed as a trust expert in two U.S. appeals court’s decisions. His background also includes working with Department of Justice and U.S. Attorney Offices throughout the country.

Mr. Emerson is a graduate of Miami ( Ohio) University, with a degree in accountancy.


More With Emerson, Scott

Highlights

  • Guide to legislative changes and their impact on trust planning, including the Tax Cuts and Jobs Act.
  • 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 Mille.r
  • Trusts for minors - Sections 2503(b) and 2503(c) and other trusts.
  • Dynasty trusts.
  • Trusts to hold S corporation stock.
  • Special problems of estates and trusts relating to the 3.8-percent tax on investment income and specific solutions.

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