0      0

2021 AICPA & CIMA Forensic & Valuation Services Conference


FVC2148 - Estate Planning - Advising Clients in an Uncertain Environment


Nov 10, 2021 8:40am ‐ Nov 10, 2021 9:50am

Description

The TCJA doubled the lifetime gift exemption through 2025. However, the results of the 2020 election created considerable uncertainty to the longevity of the changes effected by the TCJA. Potential pre-election plans propose to reverse the lifetime exemption to prior levels or lower and to reduce or eliminate the tax basis step-up on inherited assets among other considerable changes. If these changes are enacted, they could have extreme tax impacts on estate planning. This session will cover the current status of potential and enacted tax law changes, fundamental gift and estate strategies, and discuss important considerations for 2021 and beyond.

Learning Objectives:
  • Summarize status of potential and enacted tax law changes
  • Identify recent and prospective strategies and considerations for estate and gift planning
  • Understand timely topics impacting practitioners performing valuations for tax purposes in the current environment

Speaker(s):

You must be logged in and own this session in order to post comments.

Print Certificate
Completed on: token-completed_on
Print Transcript
Please select the appropriate credit type:
/
test_id: 
credits: 
completed on: 
rendered in: 
* - Indicates answer is required.
token-content

token-speaker-name
token-index
token-content
token-index
token-content
token-index
token-content
token-index
token-content
token-index
token-content
token-index
token-content
/
/
token-index
token-content
token-index
token-content