Estate Planning for the 99%
Gain insights on estate planning for estates under $15 million, including portability, post-mortem tax elections, and planning for final returns.
Format
Webcast
Date
Oct 27, 2026
NASBA Field of Study
Taxes
CPE Credits
1.5
Availability
Product Number
WC5488688
This is a rebroadcast from AICPA ENGAGE 2026.
Clients with estates under $15 million need an estate plan, and insights from this conference session will help you have those conversations. In addition to estate planning, you'll also learn key post-mortem tax elections available to small estate owners, including the portability election, along with pertinent federal and state elections and planning when preparing the decedent’s final income tax return and the first return for the estate or trust. Finally, this session will cover the options when the decedent was a partner or shareholder of an S corporation at the time of death.
Key Topics
- Estate planning
- Portability
- Post-mortem tax elections
- Planning for final returns
Learning Outcomes
- Identify why an estate plan is important, including for estates under $15 million.
- Analyze post-mortem elections, including the mechanics of the portability election available for smaller estates.
- Analyze the various federal and state elections and planning opportunities when preparing the decedent's final income tax return and the first tax return for the estate or trust.
- Compare the options and elections to be considered when a decedent was a partner or shareholder in an S corporation.
Who Will Benefit
- Tax professionals advising smaller estates
- Estate and trust practitioners reviewing post-mortem elections
- CPAs preparing final individual or estate returns
- Advisers serving partners or S corporation shareholders
Group ordering for your team
2 to 5 registrants
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Start order6+ registrants
We can help with group discounts. Email client.support@aicpa-cima.com
US customers call 1-800-634-6780 (option 1)
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