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ENG2217 - Estate Planning for Non-Taxable Estates 10M and Less (PFP, EST, TAX)

‐ Jun 8, 2022 2:15pm

This session will cover the importance of planning for the modest estate owner, making the portability election vs. use of a credit shelter trust, state death tax considerations, filing the decedent's final return including the use of losses, disclaimers, administrative and fiduciary elections available to the executor including Sections 645 and 663(b), gift tax elections, along with elections available if the decedent was an owner in a partnership or S corporation, and much more!

Learning Objectives:

  • Recall the mechanics and how to file to elect portability.
  • Recognize the various administrative and fiduciary elections and filing options available for the decedent's final income tax return.
  • Identify the benefits of Roth conversions, life insurance planning and lifetime gifting for the modest estate owner.


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