Incapacity and Postmortem Estate Planning
当从业者在这个敏感和具有挑战性的风险领域进行规划时，他们希望支持客户，从而检查无能力规划.
Format
Online
NASBA Field of Study
Specialized Knowledge
Level
Intermediate
CPE Credits
1.5
Author(s)
Susan M. Tillery
Availability
1 year
Product Number
PFPEST623SSO
了解如何处理敏感和具有挑战性的失能和事后规划，可以帮助你确保你的客户为不可预测的情况做好准备.
Specialized knowledge in incapacity planning
忽视丧失行为能力的风险可能会导致客户的遗产计划出现重大问题. You’ll examine:
- The role and requirements of guardianship
- 需要指定监护人的情况
- Alternative approaches to guardianship
- 保险在尽量减少因丧失工作能力而造成的经济损失方面的作用
Postmortem estate planning options
对死后遗产规划机会的全面了解将使您能够帮助客户为其继承人进行规划. You’ll learn about:
- 筹划州和所得税选举的机会
- 估价、扣除费用和免责声明，可以减少对死者遗产的税收
- 少数人持股企业股东的具体考虑和机会
Specific postmortem planning considerations
Every client has unique circumstances. 您将涵盖某些情况下，有具体考虑的遗产规划，包括:
- Implications for a U.S citizen with a noncitizen spouse
- Planning considerations for blended families
- Identification of community property assets
- Planning for the ongoing needs of pets
选择你的道路:个人或证书课程
灵活的选择-你可以报名参加个人课程或参加 Estate Planning Certificate Program.
Who Will Benefit
- Financial Planners
- CPAs
Key Topics
- Incapacity planning
- Guardianship
- Powers of attorney
- Advanced medical directives
- Postmortem estate planning
- Estate and income tax returns
- Other state planning considerations
Learning Outcomes
- 确定监护人的角色和要求.
- 确定监护的替代安排.
- 确定保险在解决丧失工作能力风险方面的潜在作用.
- 确定遗产和所得税申报表选举的事后规划机会.
- Determine how valuations, deductible expenses, 免责声明可以减少对死者遗产和受益人的税收.
- 将赎回和递延的方法应用于少数人持股企业股东的死后遗产规划.
- Identify estate planning implications for a U.S. citizen of having a noncitizen spouse.
- 确定混合家庭的遗产规划考虑因素.
Group ordering for your team
6+ registrants
We can help with group discounts. Email client.support@aicpa-cima.com
US customers call 1-800-634-6780 (option 1)
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