EST2503P. Estate Tax Bill Update

Discussion and analysis of estate planning after OBBBA including the larger exemption, portability, income tax planning for basis, trust income tax planning and Roth Conversions.

Learning Objectives:

• 1) Understand the larger exemption
• 2) Understand Portability
• 3) Understand Tax Planning for Basis
• 4) Understand how to use trusts for income tax planning
• 5) Roth Conversion Planning including the changes to 691(c)