Estate Planning is a six-week comprehensive course presenting the fundamental and practical concepts of estate planning. Topics to be covered: an overview of the planning process; tax structure and considerations; the use of trusts in estate planning; planning approaches to will and trust drafting; gift planning and business valuation; and tax planning for retirement benefits. The basic-to-intermediate level evening course is designed for attorneys who concentrate in the area of Estate and Trust law, accountants, financial planners, and paralegals who assist in the area of Estate and Trust law.

Week One – Overview
Planning Process and Portability
Tax Aspects – Framework
Relationship to Client
Sensitivity to Conflict
Power of Attorney
Medical Powers of Attorney
Living Wills

Todd Bornstein, Esq.

Week Two – Tax
Federal Estate and Gift Tax
Gifts
Minority Interest Discounts
Marital Deduction – QDOTs
Transfer Problem
Circular 230

Matthew A. Mace, Esq.

Week Three – Tax Planning for Retirement Benefits
Federal Estate and Gift Tax
Gifts
Minority Interest Discounts
Marital Deduction – QDOTs
Transfer Problem
Circular 230

Marc R. Feinberg, Esq.

Week Four – The Use of Trusts in Estate Planning and Related Considerations
Trusts
Testamentary
Inter Vivos
Revocable
Irrevocable
Life Insurance and the Irrevocable Life Insurance Trusts (ILIT)
Generation-Skipping Transfer Tax: A Primer

Aimee Griffin Joyner, Esq.

Week Five – Planning Approaches to Will and Trust Drafting
State Estate Tax
Tax Clauses
Selection of Fiduciaries
Role of Personal Representative
Valuation
Disclaimers
Powers of Appointment
Tangible Personal Property
Income Tax Considerations
Split -Interest Trusts

Jennifer Yeagle, Esq.

Week Six – Gift Planning and Business Valuation
Advantages of Lifetime Giving
Annual Exclusion Gifts and “Qualified” Transfers
529 Plans
Use of Trusts in Gifting
Charitable Trusts Planning
Basis Considerations and Other Tax Issues
Business Transfer and Valuation

Lisa A. Stern, Esq.