Post-Mortem Estate Planning
When designing estate plans, estate planning professionals should strive to give the designated fiduciaries the flexibility necessary to deal with unforeseen financial and family circumstances. After a client's death, estate planning professionals must know the options available properly to implement the estate plan, from both a technical and a practical perspective, in a given context.
This teleconference will explore some of the most common and important contemporary post-mortem estate planning issues:
- Qualified disclaimers and Clayton QTIP elections
- Making the portability election and working with portability
- Choice of fiscal year and IRC Section 645 election
- Navigating the 2014 final regulations under IRC Section 67