When Reporting on your SC Commission Compliance Report, please use this code: 175019ADT
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About the Teleseminar
The death of a client does not bring an end to estate planning. Rather, post-mortem estate planning allows practitioners and beneficiaries to proactively shape the way an estate is treated for income, estate and gift tax purposes, and the way property is distributed. Through the use of a wide variety of elections, planners can respond to changed law and factual circumstances, errors in planning, and help reduce the tax liability of the estate. There are also important, but often overlooked, issues of protecting the fiduciary from liability. This program will provide you with a practical guide to the many interrelated post-mortem planning choices available to planners, administrators and beneficiaries.
- Practical steps to protect the fiduciary
- Use of elections – estate’s fiscal year, administrative expenses, alternate valuation, in-kind distributions
- Portability issues post-mortem
- QTIP election & QDOT planning
- Effective use of disclaimers – complete and partial
- Death of a partner & special S corporation stock issues
- Qualified revocable trusts and Section 645 elections
- Deferral of estate tax and Section 6166 elections
- Generation skipping tax planning
About the Speaker
Jeremiah W. Doyle, IV is senior vice president in the Boston office of BNY Mellon Wealth Management, where he provides integrated wealth management advice to high net worth individuals on holding, managing and transferring wealth in a tax-efficient manner. He is the editor and co-author of “Preparing Fiduciary Income Tax Returns,” a contributing author of Preparing Estate Tax Returns, and a contributing author of “Understanding and Using Trusts,” all published by Massachusetts Continuing Legal Education. Mr. Doyle received his B.S. from Providence College, his J.D. from Hamline University Law School, and his LL.M. in banking from Boston University Law School.
Missia H. Vaselaney is a partner in the Cleveland office of Taft, Stettinius & Hollister, LLP, where her practice focuses on estate planning for individuals and businesses. She also represents clients before federal and state taxing authorities. Ms. Vaselaney is a member of the American Institute of Certified Public Accountants and has been a member of the Steering Committee for AICPA’s National Advanced Estate Planning Conference since 2001. Ms. Vaselaney received her B.A. from the University of Dayton and her J.D. from the Cleveland-Marshall College of Law.
Mandatory MCLE Credit Hours
This seminar qualifies for 1.0 MCLE Credit Hour, including up to1.0 Estate Planning & Probate Law Specialty Credit Hour
(Instruction Level: Intermediate)*Live Teleseminar programs are not live credit programs. Supreme Court Commission on CLE rules allow SC Bar members to use Alternatively Delivered programming to obtain up to 6.0 hours of MCLE each reporting period. For FAQ’s please click here.