PFP2601. Estate Planning for Divorce, S Corporation Shareholders, and the Vacation Home Shareholders, and the Vacation Home

As the importance of estate tax planning fades, the importance of getting the details right grows. For many years, managing a family’s estate tax liability was an all-encompassing concern. It was prudent to focus on at the time, and complications were considered merely incidental. As the number of families affected by the estate tax decreases, the “little things” can no longer be ignored. This course will focus on mathematics of planning and compliance involved with planning for “gray” divorce, S-corporations, and vacation homes.

Learning Objectives:

• Evaluate estate planning and the potential for divorce, as well as other considerations for the CPA.
• Assess practical estate planning and tax compliance for S corporation shareholders.
• Formulate the structuring ownership of family vacation homes for efficient taxation and administration.