Program Overview
July 23, 2025 | 6:00 pm - 8:00 pm| Webinar
Hosted by CSEA Chapters Statewide
Speaker Donna M, Byrne, JD, EA, LTC
Description
This course reviews and explains federal estate tax features that lead to estate planning opportunities for married couples. The trusts that result from these planning opportunities have familiar names: bypass, credit shelter, family, disclaimer, A/B, and more. The course will explain the differences and similarities among these types of trusts and will show how they solve the estate planning challenges presented by marital wealth.
Learning Objectives
1. Describe the Estate Tax marital deduction.
2. Explain how powers of appointment can be used to cause estate inclusion.
3. Explain how the unlimited marital deduction creates a need for tax planning.
4. Describe several common estate tax planning techniques using trusts.
5. Classify trusts for tax purposes.
Learning Level Basic
Prerequisites & Advance Preparation None
Continuing Education
IRS: 2 hours Fed Tax Topics | CTEC: 2 hours Federal Tax Topics | CA Bar: 1.75 hours Taxation Law | CPA CA: 2 hours Taxes (Self-Reporting)
Pricing
Member: $24.95 | Non-Member: $49.95
Webinar Details
After registering, everything you need for attending this webinar will be found in Your Learning Center.
Cancellation/Refund Policies
Please contact the host chapter at info@csea.org for refund/cancellation policies related to this event.