Cameron Kelly Presents Tax and Estate Planning Continuing Education

Cameron Kelly Featured Presenter at National Business Institute, Estate Planning from A to Z, Basic Tax Planning, webinar broadcast on May 24 & May 25, 2016.

A nationally broadcast continuing education course provided to attorneys, financial planners, trust officers, accountants and CPA’s to learn or review the basic concepts relating to the transfer of assets during life, or at death. The course can be accessed for credit on a continuing basis at the National Business Institute Website.  Topics include:

  • The new federal basis reporting requirements;
  • New federal regulations relating to portability elections;
  • Fundamental estate tax topics including determining the gross estate, estate tax reporting, and calculations;
  • Intermediate estate tax topics relating to the marital deduction, and QTIP election;
  • Gift tax fundamental concepts, gift reporting, and calculations;
  • The federal generation skipping transfer tax or GST, including the advantages and disadvantages of different types of generation skips, and election out of automatic allocation of GST exemption;
  • Concepts relating to the final income tax return of a decedent;
  • Fiduciary income tax reporting;
  • Strategies relating to post-mortem income tax planning for estates and trusts, including the use of a  fiscal year and the 645 Election.

Access the tax planning outline here: NBI Basic Tax Planning SE&BP, and the power point slides here: Basic Tax Planning.

Estate Planning Process