Estate Planning for the Marital Deduction

ABA SELF-PACED ONLINE TRAINING

Explains factors that affect planning for the marital deduction trust and the tax impact of the marital deduction and transfer tax credits. Describes advantages of a pecuniary bequest, factors to consider for a nonformula pecuniary bequest, and the benefit of the formula pecuniary clause. Discusses advantages and disadvantages of pecuniary credit shelter bequests and nonformula fractional share bequest.

Objectives:

  • Recognize the importance of planning for the marital deduction
  • Explain the various marital formulas and how they can be used in estate planning

Audience:  Trust officers with at least three years of personal trust experience who need a deeper understanding of technical trust concepts and how solutions work when applied to client needs.

ABA Certifications: 1.0 CTFA

The New York Bankers Association is a Local ABA Training Provider.

Questions:
NYBA Professional Development at (212) 297-1679 or education@nyba.com.
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Member $175
Non-Member $225

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