Live Seminar

Trusts: The Ultimate Guide

Seminar

Date:

2 Day Seminar
Thursday, June 07, 2018 -
Friday, June 08, 2018

Time:

9:00 AM - 4:30 PM

Product ID#:

79045ER

Location:

Marriott Riverside at the Convention Center

3400 Market Street

Riverside, CA 92501

$575.00

$565 / Each Additional

$555 / New Professional

Registration Includes Course Book

Credit Information

Continuing Legal Education

  • CA CLE - 12.00

CPE for Accountants

  • CPE for Accountants/NASBA - 14.00

Other

  • Financial Planners - 14.00
  • IACET - 1.20
  • PACE - 14.00

Program Description

Make the Best Use of Today's Top Trusts

We've expanded on our top "Trusts 101" course to give you even more unique trust structures, sample provisions language, and reasoning for which planning tools better suit specific client situations. Understand the key structures and uses of today's top trusts and anticipate administration challenges and tax consequences. Register today!

  • Get an update on the current laws and tax regs governing the trusts practice.
  • Analyze all key factors in selecting the best trust option for each unique situation.
  • Learn when and how IRA trusts are used.
  • Define powers and duties of all trust parties to smooth implementation and prevent disputes.
  • Save drafting time with sample trust language.
  • Clarify who your client is to avoid conflicts of interest and other ethical violations.
  • Minimize your client's tax burdens with effective use of defective trusts.
  • Get practical guidance for drafting unique, single purpose trusts for pets, QDOTs for noncitizien spouses, and etc.

Who Should Attend

This basic level seminar is designed for professionals involved in drafting and administering trusts:

  • Attorneys
  • Accountants and CPAs
  • Trust Officers
  • Tax Managers
  • Wealth Managers
  • Financial Planners
  • Nursing Home Administrators
  • Paralegals

Course Content

Day One

  1. Key Parties, Terms, Legal Concepts
  2. Revocable vs. Irrevocable and Revocable to Irrevocable
  3. Living vs. Testamentary Trusts
  4. Marital/Disclaimer Trusts Post-ATRA
  5. Grantor Trusts
  6. IRA Trusts
  7. Medicaid-Planning Trusts
  8. Special Needs Trusts

Day Two

  1. Asset Protection Trusts: Domestic and Offshore
  2. Charitable Trusts
  3. Legal Ethics
  4. Trust Decanting, Modification, Dissolution, and Constructive Trusts
  5. Tax Deduction with Trusts
  6. Other Trust Structures and Issues

Continuing Education Credit

Continuing Legal Education – CLE: 12.00 *

Financial Planners – Financial Planners: 14.00

International Association for Continuing Education Training – IACET: 1.20

National Association of State Boards of Accountancy – CPE for Accountants/NASBA: 14.00 *

Professional Achievement in Continuing Education – PACE: 14.00


* denotes specialty credits

Agenda / Content Covered

Day 1

  1. Key Parties, Terms, Legal Concepts
    9:00 - 9:45, Written and presented by Rebecca Birmingham in Los Angeles and Mary M. Bader in Riverside.
    1. Key Laws of Trust Drafting and Administration
    2. Current State and Federal Tax Regime Update
    3. Grantors, Beneficiaries, Trustees and Other Trust Parties
    4. Does Your Client Need a Trust?
    5. Creditor Rights in Regards to Trusts
  2. Revocable vs. Irrevocable and Revocable to Irrevocable
    9:45 - 10:30, Written and presented by Rebecca Birmingham in Los Angeles and Courtney F. Writer in Riverside.
    1. Revocable vs. Irrevocable
    2. When can a Trust Become Irrevocable and the Consequences it Carries
  3. Living vs. Testamentary Trusts
    10:45 - 11:30, Written and presented by Norman H. Green in Los Angeles and Mary M. Bader in Riverside.
    1. When are Testamentary Trusts Used?
    2. Living vs. Testamentary Trusts for Tax Purposes
    3. Unique Funding and Administration Issues
    4. Key Provisions Review
  4. Marital/Disclaimer Trusts Post-ATRA
    12:30 - 1:15, Written by Norman H. Green. Presented by Norman H. Green in Los Angeles and Andrew W. Gilliland in Riverside.
  5. Grantor Trusts
    1:15 - 2:00, Written by Vanessa M. Terzian. Presented by Vanessa M. Terzian in Los Angeles and Andrew W. Gilliland in Riverside.
    1. Types of Grantor Trusts and Their Uses
    2. Securing Grantor Trust Status
    3. Grantor Trust Taxation
    4. Trustee Powers and Duties
    5. "Intentionally Defective" Language
    6. Sample Trust Provisions Review
  6. IRA Trusts
    2:00 - 2:45, Written and presented by Randy M. Spiro in Los Angeles and R. Sam Price in Riverside.
    1. Inherited IRAs After Clark Decision
    2. IRA Trusts: Key Concepts and Design
    3. Conduit vs. Accumulation Trust
    4. Required Minimum Distributions Issues and Workarounds
    5. Sample Provisions
    6. Key Administration Challenges
  7. Medicaid-Planning Trusts
    3:00 - 3:45, Written and presented by Martha J. Patterson in Los Angeles and R. Sam Price in Riverside.
    1. Medicaid Eligibility in a Nutshell
    2. Asset Transfer Tactics
    3. Income-Only Trusts in Medicaid Planning
    4. How Non-Medicaid Trusts can Affect Benefits and Estate Recovery
  8. Special Needs Trusts
    3:45 - 4:30, Written and presented by Martha J. Patterson in Los Angeles and Christopher A. Shumate in Riverside.
    1. SNTs vs. ABLE Act Accounts
    2. Types of SNTs and Their Uses
    3. Tax Consequences and Benefits Preservation
    4. Allowable Expenses

Day 2

  1. Asset Protection Trusts: Domestic and Offshore
    9:00 - 10:00, Written and presented by Jacob Stein in Los Angeles and R. Sam Price in Riverside.
    1. Self-Settled Trusts in General
    2. Drafting the Spendthrift Provisions
    3. When to Use a DAPT
    4. Jurisdiction Issues and Comparison of Favorable Jurisdictions
    5. Tax Compliance and Reporting
    6. Using a Foreign Jurisdiction: Reasons and Methods
    7. Saving on State Income Tax with Delaware or Nevada Incomplete Non-Grantor Trusts (DINGs and NINGs) - IRS PLR 201430003-PLR 201430007
  2. Charitable Trusts
    10:15 - 11:15, Written and presented by Daniel C. Lorenzen in Los Angeles and R. Sam Price in Riverside.
    1. Charitable Lead Trusts vs. Charitable Remainder Trusts
    2. Common CRT Structures (Stan CRUT, NIMCRUT, NICRUT, Flip CRUT, Flex CRUT, CRAT, etc.)
    3. Drafting Key CRT Provisions
    4. Tax Planning with Charitable Trusts
  3. Legal Ethics
    11:15 - 12:15, Written and presented by Neal B. Jannol in Los Angeles and Courtney F. Writer in Riverside.
    1. Who is Your Client?
    2. Top Malpractice Risks in Trusts Practice
    3. Fiduciary Liability Considerations
    4. Avoiding Fraudulent Transfers
    5. Testator Capacity Issues
  4. Trust Decanting, Modification, Dissolution, and Constructive Trusts
    1:15 - 2:15, Written by Neal B. Jannol. Presented by Neal B. Jannol in Los Angeles and R. Sam Price in Riverside.
    1. Modification: Consent, Court, Decanting
    2. Termination: Consent, Court
    3. Constructive Trusts
  5. Tax Deduction with Trusts
    2:30 - 3:30, Written and presented by Joshua Driskell and Boyd D. Hudson in Los Angeles, and Brandon L. Spivack in Riverside.
    1. Taxation of Trusts
    2. Accounting vs. Taxable Income
    3. Tax Consequences of Distributions
    4. 3.8% NIIT Surtax
    5. Accumulation Distribution for Some Complex Trusts
    6. The 2% Floor on Miscellaneous Itemized Deductions
    7. Material Participation by Trusts - Recent IRS Changes
    8. Tax Consequences of Trusts in Estate Administration
  6. Other Trust Structures and Issues
    3:30 - 4:30, Written by Jonathan A. Wershow. Presented by Jonathan A. Wershow in Los Angeles and R. Sam Price in Riverside.
    1. Irrevocable Life Insurance Trusts
    2. QDOTs for Noncitizen Spouses
    3. Pet Trusts
    4. Smaller Estate Trusts
    5. Joint Exempt Step-Up Trusts (JESTs)
June 4 - June 5 Los Angeles

REBECCA BIRMINGHAM is the owner of Long Beach Law. Ms. Birmingham’s practice emphasizes civil and probate matters, including restraining orders, step parent adoption, serious personal injury, probate and estate planning. She is a member of the Trust and Estates Section of the State Bar of California and the Probate & Estates Section of the Long Beach Bar Association. She is also a member of California Women Lawyers, Legacy Society, Board of Governors of the Long Beach Bar, and Long Beach Gay and Lesbian Chamber of Commerce. Ms. Birmingham received her B.A. degree from California State University, Long Beach and her J.D. degree, with distinction and as valedictorian of her class, from Pacific Coast University, School of Law.

JOSHUA DRISKELL is a partner with Primuth & Driskell LLP, where he practices in the areas of business, tax and bankruptcy law and related matters. Prior to forming Primuth & Driskell LLP, he worked for multi-state law firm, Mockensturm Limited, advising business, nonprofit agencies, and individuals on tax and business matters. He is a member of the Pasadena Bar Association, the Los Angeles County Bar Association and the State Bar of California. He earned his bachelor’s degree from Bowling Green State University, his Masters of Business Administration from the University of Findlay and his Juris Doctorate degree from the University of Toledo College of Law.

NORMAN H. GREEN is a partner with the law firm of Irsfeld, Irsfeld & Younger LLP, where he practices in the areas of taxation, business law, estate planning, and probate. Mr. Green has been designated as a certified specialist in tax law by the State Bar of California Board of Legal Specialization and is chair of the Taxation Law Advisory Commission. He has lectured on estate planning and taxation issues, as well as fee arbitration. Mr. Green is a member of the Los Angeles County, Glendale, and Beverly Hills bar associations; and the State Bar of California (member, Estate Planning, Probate and Trust Law, and Taxation Law sections). He earned his A.B. degree from the University of California at Irvine and his J.D. degree from the University of California at Los Angeles.

BOYD D. HUDSON is a partner in the Pasadena law firm of Adams, Hawekotte & Hudson, practicing in the areas of federal and California tax planning, estate and financial planning, corporate and business planning, and representation of taxpayers in tax disputes before taxing authorities. He is a frequent speaker on tax-related issues and a frequent contributor to the Los Angeles Daily Journal and The Tax Adviser. He is a member of the State Bar of California (member, sections on Taxation, Estate Planning, Trust and Probate Law) and the Pasadena Bar Association. In addition to being a certified public accountant, Mr. Hudson also is a certified specialist in taxation law, Board of Legal Specialization, State Bar of California. A cum laude graduate of Claremont Men's College, Mr. Hudson earned his J.D. degree from the University of California Los Angeles School of Law and his M.B.A. degree from the University of California Los Angeles Graduate School of Management.

NEAL B. JANNOL is a sole practitioner in Los Angeles at the Law Office of Neal B. Jannol. He has been an attorney for more than 20 years and concentrates his practice on sophisticated estate and tax planning for individual clients, the representation of individual and corporate fiduciaries, and the administration of estates and trusts. Mr. Jannol's experience includes drafting revocable and irrevocable trusts, business succession planning, premarital planning, charitable gift planning, and all aspects of estate administration and probate procedures. He is a member of the State Bar of California. Mr. Jannol earned his B.A. degree, magna cum laude, from the University of California at Los Angeles and his J.D. degree from the University of California at Berkeley, Boalt Hall School of Law.

DANIEL C. LORENZEN is an attorney with Venable LLP, where he counsels clients on all aspects of their estate planning needs, including the preparation of trusts and wills, tax planning, business succession planning, and family wealth transfers. Many of his clients have owned businesses in the agricultural, oil and gas, biotech, entertainment, and fashion industries. Mr. Lorenzen has advised on the implementation of strategies including irrevocable life insurance trusts, generation skipping trusts, and sales to defective grantor trusts. He has also represented trustees, executors, and beneficiaries in the administration of trusts and estates, including the litigation and settlement of disputes between trustees and beneficiaries. Mr. Lorenzen is admitted to practice in California and before the U.S. Tax Court, as well as the U.S. District Court for the Eastern District of California. He earned his B.S. degree from Brigham Young University and his J.D. degree from the University of Michigan Law School.

MARTHA J. PATTERSON is the principal of the Geisler Patterson Law Firm, where she focuses her practice on estate planning and elder law, and is a certified elder law attorney (CELA) as certified by the National Elder Law Foundation. Ms. Patterson is the author of The Nursing Home Dilemma. She has been featured on ABC, CBS, NBC, CNN, Fox News, Good Morning America, KABC and KNX Radio. Ms. Patterson is a member of ElderCounsel and The National Academy of Elder Law Attorneys, as well as the Southern California Chapter of the National Academy of Elder Law Attorneys. She is also a member of the Los Angeles County Bar Association, San Fernando Valley Estate Planning Council and Southern California Council of Elder Law Attorneys. Ms. Patterson earned her B.S. degree from California State University-Fullerton and her J.D. degree from Western State University School of Law.

RANDY M. SPIRO is a partner with Altshuler & Spiro, where he practices in the area of estate planning. Mr. Spiro has been practicing law since 1978 and is certified as a specialist in both taxation law and estate planning, trust and probate law by the State Bar of California Board of Legal Specialization. He represents executors in probating estates and trustees in administering trusts. He prepares federal estate tax returns, wills, revocable trusts and irrevocable trusts. He also assists clients in funding trusts by transferring assets into the trust and in changing the beneficiary of IRAs, retirement plans and life insurance policies. He earned his B.A. degree from UCLA, his J.D. degree from Loyola Law School and his M.S. degree in taxation from Golden Gate University.

JACOB STEIN is a managing partner at Aliant, LLP, where he practices in the areas of structuring international business transactions, complex U.S. and international tax planning, and asset protection planning. Over the course of his career, Mr. Stein has represented a variety of clients, from officers and directors of Fortune 500 companies to small business owners and individuals facing financial adversity. He is the author of numerous books, scholarly articles, and technical manuals. Mr. Stein is an adjunct professor of taxation at the California State University, Northridge Graduate Tax Program. He has been accredited by the State Bar of California Board of Legal Specialization as a certified tax law specialist, and he is a member of the International Law Section of the State Bar of California. Mr. Stein earned his bachelor’s degree from California State University, Northridge; his law degree from the University of Southern California; and his Master of Laws in taxation from Georgetown University.

VANESSA M. TERZIAN is an attorney with Terzian Law Partners, APC. Ms. Terzian has pursued her own practice, helping countless families through her expertise in estate and tax planning, asset protection, elder law, probate and trust administration. She also draws on her real estate and business background in crafting comprehensive plans for her clients. Ms. Terzian is a skilled public speaker, having conducted countless seminars throughout her legal career on various topics of estate planning, including special needs planning, Medi-Cal planning, advanced tax planning and asset protection for individuals and small businesses. She is a faculty member at the Institute for Preparing Heirs and an adjunct professor of wills and trusts at Southwestern Law School. Ms. Terzian earned her bachelor's degree from the University of California San Diego, where she graduated magna cum laude, and was a member of the Golden Key Honor Society and received Provosts Honors for four consecutive years. She earned her law degree from Loyola Law School (dean's honors list). Ms. Terzian was named a top attorney of 2014-2017 in Pasadena Magazine and a rising star by Super Lawyers.

JONATHAN A. WERSHOW is a partner in the Encino law firm of Wershow & Cole, LLP. Mr. Wershow has been an attorney for more than 10 years and focuses his practice on estate planning, trusts, probate, conservatorships, elder law, litigation and real property. He has lectured to court appointed attorneys on investigations of conservatorship status and moderated events for the Real Estate Section of the Beverly Hills Bar Association. Mr. Wershow is a member of the Los Angeles County and San Fernando Valley bar associations. He earned his B.A. degree from the University of California at Berkeley and his J.D. degree from Southwestern Law School.

June 7 - June 8 Riverside

MARY M. BADER is a sole practitioner at the Law Office of Mary M. Bader, where she practices in the areas of estate planning, probate, conservatorships, and guardianships. She is committed to helping her clients work through the estate planning process by providing information and guidance. Ms. Bader is a member of the San Bernardino and Western San Bernardino County bar associations, and the State Bar of California. She earned her B.S. degree from California State Polytechnic University and her J.D. degree from the University of LaVerne College of Law.

ANDREW W. GILLILAND is a sole practitioner with offices in Riverside, California and Salt Lake County, Utah. Mr. Gilliland loves working with clients to resolve their planning needs, focusing his practice on estate planning, probate, and guardianship. Mr. Gilliland has a diverse background in working with clients in estate planning, business, and taxation. He is licensed to practice in California, Utah and Nevada. He earned his B.A. degree from Brigham Young University, his J.D. degree from the University of Utah College of Law, and his Masters of Laws in taxation from the Fredrick G. Levin College of Law at the University of Florida.

R. SAM PRICE is the managing attorney of the growing boutique law practice, Price Law Firm, APC. He is an experienced and well-educated attorney who combines extensive real estate and business experience as a real estate investor and real estate developer with a solid legal background. Mr. Price has been practicing law since 2000 and focuses his practice on real estate, asset protection, business, and estate planning (wills and trusts). He has successfully litigated real estate and business lawsuits and has represented both plaintiffs and defendants in civil litigation matters. Mr. Price is the author of Tax Sale Secrets Revealed: Little Known Tips and Tricks to Buy Real Estate at Tax Sales, currently available on Amazon. He previously worked for KPMG LLP in their international corporate tax department, consulting multi-national companies on their cross-border transactions, forming business entities internationally and reducing overall taxation. He is a member of the State Bar of California, San Bernardino County Bar Association (Law Practice Management, Trust & Estates, and Real Property Law sections), and Riverside County Bar Association. He earned his B.A.B.A. degree from California State University; his J.D. degree, cum laude, from Western New England; and his LL.M. degree in taxation from New York University School of Law.

CHRISTOPHER A. SHUMATE is a partner at Albrektson & Shumate LLP Law Offices. Since 2008, he has been providing services in the areas of estate planning, small business planning, probate, estate litigation, and bankruptcy. Prior to 2008, Mr. Shumate served as a deputy district attorney for Riverside County. He took 21 cases to jury trial resulting in verdicts and handled preliminary hearings and motions involving hundreds of criminal cases. Mr. Shumate is a certified specialist in estate planning, trust & probate law by the State Bar of California Board of Legal Specialization. He is a member of the State Bar of California, Redlands Chamber of Commerce, and UC Riverside Gift Planning Advisory Board. He is a board member of the Redlands Community Foundation. He earned his B.A. degree from the University of California, Riverside and his J.D. degree, cum laude, with an emphasis in taxation, from Chapman University School of Law.

BRANDON L. SPIVACK is an attorney at Gresham Savage in San Bernardino in the firm’s trusts & estates practice, where he prepares estate planning documents and assists with trust administration matters. He helps clients with business succession planning and estate freezes and, accordingly, performs tax planning relating to transfer and income taxes. As part of a practice group noted for its expertise in resolving complicated tax issues related to large estates, Mr. Spivack is skilled in drafting estate plans that use approved tax techniques to reduce income tax and transfer tax liabilities. He drafts sales to intentionally defective trusts, qualified personal residence trusts, irrevocable insurance trusts and charitable remainder trusts. His focus is preparing comprehensive estate plans that consider donative goals, as well as business objectives and tax issues. Additionally, he handles any probate matters that are brought to the firm. His professional experience is enhanced by an advanced education in tax and estate planning, where he holds a Masters of Law. He received a B.A. degree in English with a minor in business law from the University of Miami; his J.D. degree from the University of Miami School of Law, cum laude; and his LL.M degree in the Heckerling Graduate Program in tax and estate planning at the University of Miami School of Law. He is admitted to the State bar of California and The Florida Bar. He is affiliated with the Inland Empire Estate Planning Council-San Bernardino, Riverside Bar Association, San Bernardino Bar Association, and the University of Miami Alumni Association.

COURTNEY F. WRITER is an attorney with Price Law Firm, APC, where she represents clients in legal matters involving civil litigation, probate, real estate, trust administration, and estate planning. Ms. Writer began her legal career in 2015 as a paralegal and later, an associate attorney at various law firms in Los Angeles and the Inland Empire. She is a member of the San Bernardino County Bar Association, Riverside County Bar Association, and Los Angeles County Bar Association. Ms. Writer received her B.A. degree at the University of California, Riverside and her J.D. degree from Southwestern Law School, an ABA accredited institution. She also received her real estate salesperson license.

Please refer to Continuing Education Credit FAQ for general information about seeking credit for your participation in one of our continuing education programs.

Additionally, our team of credit specialists are here to answer your specific credit-related questions weekdays 7am - 5pm Central:

Phone: 866-240-1890

Email: credit@nbi-sems.com

Accreditation Details:

Continuing Legal Education

CA CLE: 12.00 Includes - Ethics: 1.00
This activity has been approved for Minimum Continuing Legal Education credit by the State Bar of California in the amount of 12.0 hours, of which 1.0 hour will apply to legal ethics. NBI, Inc. certifies this activity conforms to the standards for approved education activities prescribed by the rules and regulations of the State Bar of California governing minimum continuing legal education. NBI, Inc. is a State Bar of California approved MCLE provider - #53.


Financial Planners

N CF: 14.00
This program has been accepted by the Certified Financial Planner Board of Standards Inc. and qualifies for 14.0 hours of CE credit for CFP® Certificants. The Certified Financial Planner Board of Standards Inc. owns the certification marks CFP®, CERTIFIED FINANCIAL PLANNER™ and CFP® (with plaque design) and CFP® (with flame design) in the US, which it awards to individuals who successfully complete initial and ongoing certification requirements.

Upon completion of this course, attendees should be able to: 1. Identify key parties in a trust. 2. Distinguish between revocable and irrevocable trusts. 3. Compare testamentary and living trusts for tax purposes. 4. Explain what a disclaimer trust is and how it works. 5. Recall when and why "intentionally defective" grantor trusts are used. 6. Compare conduit vs. accumulation IRA trust. 7. Restate Medicaid eligibility criteria. 8. Compare SNTs to ABLE accounts. 9. Provide a definition of a self-settled trust. 10. List two types of charitable trusts. 11. Distinguish between ethical and unethical practices. 12. Explain when and how a trust is terminated. 13. Explain when 3.8% NIIT tax applies. 14. Explain what an ILIT is.

International Association for Continuing Education Training

Credit Logo
N IACET: 1.20
NBI, Inc. is accredited by the International Association for Continuing Education and Training (IACET) and is authorized to issue the IACET CEU. NBI, Inc. is authorized by IACET to offer 1.2 CEUs for this program. At the end of the program, participants must complete a self-assessment in order to receive credit. 100% attendance is required. (Provider #1004558)

Upon completion of this course, attendees should be able to: 1. Identify key parties in a trust. 2. Distinguish between revocable and irrevocable trusts. 3. Compare testamentary and living trusts for tax purposes. 4. Explain what a disclaimer trust is and how it works. 5. Recall when and why "intentionally defective" grantor trusts are used. 6. Compare conduit vs. accumulation IRA trust. 7. Restate Medicaid eligibility criteria. 8. Compare SNTs to ABLE accounts. 9. Provide a definition of a self-settled trust. 10. List two types of charitable trusts. 11. Distinguish between ethical and unethical practices. 12. Explain when and how a trust is terminated. 13. Explain when 3.8% NIIT tax applies. 14. Explain what an ILIT is.

National Association of State Boards of Accountancy

Credit Logo
N NAS: 14.00 Includes - Behavioral Ethics: 1.00, Specialized Knowledge: 7.00, Taxes: 6.00
NBI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. This program is designed to qualify for 14.0 hours (based on 50 minute credit hour) of continuing professional education credit for accountants. For more information regarding administrative policies such as complaint and refund, please contact our offices at (800) 930-6182.

This is a Basic level program presented in a group live setting. No advanced preparation or prerequisites are required. Upon completion of this course, attendees should be able to: 1. Identify key parties in a trust. 2. Distinguish between revocable and irrevocable trusts. 3. Compare testamentary and living trusts for tax purposes. 4. Explain what a disclaimer trust is and how it works. 5. Recall when and why "intentionally defective" grantor trusts are used. 6. Compare conduit vs. accumulation IRA trust. 7. Restate Medicaid eligibility criteria. 8. Compare SNTs to ABLE accounts. 9. Provide a definition of a self-settled trust. 10. List two types of charitable trust. 11. Distinguish between ethical and unethical practices. 12. Explain when and how a trust is terminated. 13. Explain when 3.8% NIIT tax applies. 14. Explain what an ILIT is. Field(s) of Study -- Specialized Knowledge; Taxes; Behavioral Ethics.

Professional Achievement in Continuing Education

N PACE: 14.00
This seminar qualifies for 14.0 PACE (Professional Achievement in Continuing Education) credit hours for ChFC.


Can't Attend?
Purchase the Recording.

Questions


How To Order

Web: Order Now
Call: 800.930.6182
Fax: 715.835.1405
Mail: NBI
P.O. Box 3067
Eau Claire, WI 54702