The Mathematics of Estate Tax Planning

Accreditation Wreath Icon AL
SKU: EPP062
All Courses Available iOS/Android Web

All Courses Available iOS/Android Web

About This Course

There are vast differences in how the federal estate tax varies depending on the financial dynamics that apply to each family. These are both influenced by and impact growth, values, spending, income tax rates, discounts, and many others.

Any attempt to apply common strategies without being specific to the parties involved will result in less-than-optimal planning results as well as unnecessary federal estate tax payments. More problematic is the failure to consider income tax implications. Neglecting to consider future possibilities can have a catastrophic impact on families.

This CLE course will explain the necessity of planning effectively and specifically and will present methods to illustrate complicated planning strategies and how they work, as well as potential positive and negative implications through readily available illustrations and software. The course, presented by Alan Gassman, will present several illustrations that explain estate tax planning strategies. The course will also offer best practices for designing and utilizing these strategies.

Some examples the course will illustrate and discuss include:

  • qualified personal residence trusts
  • the impact of paying rent after the possessory term
  • installment and annuity sales to grantor trusts
  • measuring and limiting or maximizing the impact of "the burn"
  • use of GRATS
  • making large gifts in light of the estate tax exemption being reduced to ½ in 2026
Decorative Arc

United Makes CLE Easy

A puzzle in a hand

One.

Select Course Package

  • Unlimited CLE

    Enables you to fulfill multiple CLE cycles with one purchase.

  • One-Stop Bundles

    Our most popular courses bundled to save you time and money.

  • Build-A-Bundle

    Select the courses that interest you most while taking advantage of our bundle discount.

A clipboard with a checklist

Two.

Immediate Access to CLE Courses

Courses are available immediately upon checkout. You will have 24/7 access to your purchased courses during the lifetime of your subscription.

Courses can be started, stopped, and paused at any time.

A certificate

Three.

Instantly Print Your Certificate

You can immediately print your CLE certificate upon completion of a course.

A copy of your certificate will remain in your account and will always be accessible to you.

Decorative Arc

Want Different Options?

For a custom suite of courses, our custom CLE option satisfies your CLE cycle requirements in one easy step.

Customize OptionsRight ArrowCustomize Options