EST2620. Income Tax Planning With High-Exemption Amounts

Over the last 30 years, the growing basic exclusion amount has reshaped estate tax planning. Once-prudent techniques can now be counterproductive. In short, planning decisions have become more nuanced. This course builds a framework to understand the mathematics of estate planning and provides specific ideas you can implement.

Learning Objectives:

• Analyze the mathematics underlying current income and estate tax planning decisions.
• Identify planning strategies available to reduce income tax liabilities.