Estate Planning for the Marital Deduction is designed
to reinforce the professionalism and expertise you
currently possess as a trust officer. Students will learn
strategies for the optimum use of the marital
deduction. By comparing marital formulas, students
will learn to determine which marital deduction trusts
to use for particular client needs.
After successfully completing this course, you should be able to:
Recognize a marital deduction, its value, and
requirements for property to qualify for the marital
deduction
Compare strategies for optimum use of the marital
deduction depending on the client’s tax and
non-tax preferences (maximum deduction,
optimum A-B plan, equalizing marital estates)
Describe the purpose of the different marital
formulas used to calculate the marital deductions,
when each is commonly used, and factors to
consider in selecting a formula
Identify the purposes, features, and requirements of
the commonly used marital trusts and recommend
which would best serve your clients’ needs
Who Should Attend:
Trust Officers who already have a basic knowledge of
Federal Transfer Taxes and seek to expand their skills
to enable them to advise clients with respect to clients’
estate plans.
