eLearning Course Catalog     Log Into ABA eLearning     AIB Overview     Trust Curriculum ESTATE PLANNING FOR THE BUSINESS OWNER - ABA eLearning Price: $160 members; $215 non-members     ENROLL NOW Course Credits:  AIB: 0.5; ICB: 5.0 CTFA/[2.5 FP/2.5 TAX]; CFP: 4.0 Prerequisites:  Basic expertise with general estate planning Course Description:  Estate Planning for the Business Owner examines the issues associated with the transfer of various types of business entities, including valuation and tax considerations.  Participants undertaking this course should have a firm understanding of the transfer tax system and basic estate planning, including planning for lifetime gifts and estate planning for the martial deduction. Learning Objective:  After completing this course, students will be able to: Identify the challenges in estate planning for owners of closely held businesses. Distinguish the various forms of business entity. Identify methods used in valuing closely held businesses, determining discounts, and structuring restrictive agreements. Describe the planning techniques available for the effective transfer of privately owned businesses from one generation to another. Audience:  Trust officers who have already completed Building Trust Expertise Levels 1 and 2 and have two or more years experience working with trust clients managing more complex trusts, including tax law and investments. For further information, please call 212-297-1679 or elegg@nyba.com. The New York Bankers Association is a Local ABA Training Provider.