Webinar - Finding Basis - It's Not Always Where You Thought It Was
About the Program
Basis has become a key estate planning factor since the 2017 Tax Act, quickly overtaking estate taxes in importance for many clients. This presentation focuses on creating basis increases at death in non-marital trusts and existing irrevocable trusts, how to obtain a double basis step-up for property held jointly, and other key estate planning techniques with basis.
About the Speaker
Howard M. Zaritsky is a retired partner in the law firm of Zaritsky & Zaritsky, in Fairfax, Virginia, where his practice was limited to estate planning,administration and related tax matters. He has been a lecturer at most major tax and estate planning institutes, including the University of Miami (Heckerling) Estate Planning Institute, where he is a member of the advisory committee. He is the author or co-author of numerous articles and treatises, including: Tax Planning for Family Wealth Transfers During Life and Tax Planning for Family Wealth Transfers at Death both published by Thomson-Reuters/WG&L. He is a Fellow of the American College of Trust and Estate Counsel, a member of the Virginia State Bar, and former Chair of the Virginia Bar Association Section on Wills, Trusts & Estates. Mr. Zaritsky lives on a farm with his wife and several groundhogs, near the thriving metropolis of Rapidan, Virginia.
Reservation Policy
All attendees are requred to register in advance. Meeting cost is $12 for members and $25 for guests. If you reserve and are unable to attend, please cancel your reservation at least 24 hours in advance of the meeting to receive a refund or a credit for a future meeting.
Continuing Education
EPCSTL has requested approval for continuing education in the following areas: Banking, Missouri Life & Health Insurance, MCLE and CFP.
EPCSTL is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit.
Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org. Complaint resolution policy: please note your problem in the speaker evaluation.
CPE Information for CPAs
CPE Learning Objectives
- Design a non marital trust to be included in the surviving spouse's gross estate in order to increase basis;
- Get a basis increase for an irrevocable trust when an older-generation family member dies, even if they do not have a beneficial interest in the trust;
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Cause an extant irrevocable trust to be included in the grantor's gross estate so as to increase basis.
Delivery Method: Webinar
Earn 1 CPE Credits for this session.
Field of Study: Specialized knowledge.
Program: Advanced
Prerequisites: There are no prerequisites or advanced preparation for this session.
Who should attend: Everyone at all levels
A certificate of completion will be available for those CTFAs, CPAs, and CWS designees who believe the program satisfies their continuing education requirements.
American Bankers Association (ABA) Professional Certifications
ABA Professional Certifications is dedicated to promoting the highest standards of performance and ethics within the financial services industry. The Secure Act: Planning for the End of the Stretch IRA has been approved for 1 CISP, CRSP, CTFA credit. This statement is not an endorsement of this program or its sponsor.
Certification holder reporting instructions:
1. Log into your certification record at aba.csod.com
2. Hover on, ADD EXTERNAL TRAINING-choose APPROVED NON-ABA TRAINING option
3. Search and click on program
4. Click MARK COMPLETE to receive credits.
Click HERE for the EPCSTL New Member Application.
THE WEBINAR LINK WILL BE PROVIDED FOR REGISTRANTS APPROXIMATELY ONE WEEK PRIOR TO THE SCHEDULED EVENT.
