Tax Fundamentals of Estate Planning

$195.00

Live Broadcast on September 27, 2018

CLE Credits earned: 2 GEN

This program will cover the most important topics every estate planner should be aware of to minimize tax implications for your clients, and maximize the benefits of wealth planning strategies. The presentation will cover relevant federal tax rules related to estate planning, common estate and tax planning strategies used, and IRS Form 709 and it’s uses. This presentation will also cover important provisions of the Tax Cuts and Jobs Act that estate planners should be aware of.

Key topics to be discussed:

•   TCJA Tax Reform Update Regarding Trusts and Estates
•   Federal Estate Tax Returns
•   Tax Implications on Estate Planning
•   Overview of Gift and Estate Tax

Date / Time: September 27, 2018

•   10:00 am – 12:00 pm Eastern
•   9:00 am – 11:00 am Central
•   8:00 am – 10:00 am Mountain
•   7:00 am – 9:00 am Pacific

Choose a format:

•   Live Video Broadcast/Re-Broadcast: Watch Program “live” in real-time, must sign-in and watch program on date and time set above. May ask questions during presentation via chat box. Qualifies for “live” CLE credit.
•   On-Demand Video: Access CLE 24/7 via on-demand library and watch program anytime. Qualifies for self-study CLE credit. On-demand versions are made available 7 business days after the original recording date and are view-able for up to one year.

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Clear

Original Broadcast Date: September 27, 2018

Elizabeth Fernandez, Esq. is the Senior Trusts & Estates Associate at EPGD Trusts & Estates. She received her B.A. in Political Science from Florida International University, and is a Lifetime Member of the FIU Alumni Association. Elizabeth earned her Juris Doctor with honors from St. Thomas University School of Law. While at St. Thomas, she was the President of the St. Thomas University Chapter of the Cuban American Bar Association and briefly served as Executive Vice President of the St. Thomas University Trial Team. Elizabeth received the CALI Book Award for Administrative law and earned Dean’s List distinctions several times. Before joining EPGD Law, Mrs. Fernandez interned at the City of Miami City Attorney’s Office, where she assisted in civil litigation matters, and the CABA Pro Bono Project.

Elizabeth is involved in the following professional associations:

• Dade County Bar Association
• South Miami Kendall Bar Association
• Cuban American Bar Association

Elizabeth is fluent in Spanish and is admitted to practice law in the State of Florida. She is also admitted to practice before the U.S. District Courts for the Southern District of Florida, and the U.S. Tax Court. In her spare time, Elizabeth enjoys attending sporting events and concerts, and spending time with her family

Elizabeth focuses her practice on Estate Planning, Wills, Trusts, Guardianship, Probate, and Advanced Directives.

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Section I. Tax Cuts and Jobs Act (TCJA) and Estate Planning

Section II. Federal Gift, Estate, and Generation-Skipping Tax

Section III. Taxable/Non-Taxable Estates

Section IV. Incorporation of Tax Planning in Estate Planning

Section V. Overview of Common Tax Scenarios in Estate Planning
a) Spousal Elections
b) Charitable Giving
c) Credit Shelter Trusts
d) Revocable and Irrevocable Trusts
e) Life Insurance
f) Inter Vivos Gifts/Transfers

Section VI. Income Tax for Trusts and Estates