Estate Planning Strategies Using Irrevocable Trusts 25-26
6.00 Credits
Member Price $259
Non-Member Price $369
Overview
With 2026 just around the corner, one of our clients? top concerns is the possible reduction of the $13.61 million transfer tax exclusion to a lower amount. Many advisers are turning to irrevocable trusts to take advantage of the currently high exclusion and freeze their estates. This course will analyze the advantages and disadvantages of using a wide variety of noncharitable trusts, such as spousal lifetime access trusts (SLATs), grantor retained interest trusts (GRATs and GRUTs), qualified personal residence trusts (QPRTs), life insurance trusts (ILITs), domestic asset protection trusts (DAPTs), dynasty trusts, and retirement trusts.
Highlights
President Biden s campaign promises and historical positions on estate planning The gift, estate, and income tax treatment of irrevocable trusts The benefits of spousal lifetime access trusts (SLATs), grantor retained interest trusts (GRATs and GRUTs), qualified personal residence trusts (QPRTs), life insurance trusts (ILITs), domestic asset protection trusts (DAPTs), dynasty trusts, and retirement trustsPrerequisites
Basic knowledge of the taxation of estates, gifts, and trusts
Designed For
CPAs, attorneys, CFPs, trust officers and other financial professionals.
Objectives
Determine the changing estate and trust planning environment Recognize the opportunities in the gift, estate, and income tax treatment of irrevocable trusts Identify the benefits of a deeper understanding of advanced trust planningPreparation
None
Leader(s):
- James Gardner, CalCPA Webcasts
Non-Member Price $369
Member Price $259