eLearning Course Catalog     Log Into ABA eLearning     AIB Overview     Trust Curriculum

ESTATE PLANNING FOR MARITAL DEDUCTION - ABA eLearning

Price: $160 members; $215 non-members   ENROLL NOW
Course Credits:  AIB: 0.5; ICB: 6 CTFA/PFI; CFP: 2.0

Course Description:  Estate Planning for the Marital Deduction is designed to reinforce strategies for the optimum use of the marital deduction. By comparing marital formulas, students will learn to determine which marital deduction trusts to use for particular client needs.

Learning Objectives:  After completing this course, students will be able to:

·         Recognize a marital deduction, its value, and requirements for property to qualify for the marital deduction.

·         Compare strategies for optimum use of the marital deduction depending on the client’s tax and non-tax preferences (maximum deduction, optimum A-B plan, equalizing marital estates).

·         Describe the purpose of the different marital formulas used to calculate the marital deductions, when each is commonly used, and factors to consider in selecting a formula.

·         Identify the purposes, features, and requirements of the commonly used marital trusts and recommend which would best serve your clients’ needs.

Audience:  Trust Officers who have completed Building Trust Expertise Level 1 and have at least two years experience in the trust field working with trust clients and their families and/or advisors.

For further information or team discount pricing, please call (212) 297-1679 or elegg@nyba.com.