Estate Planning Short Course 2026 On-Demand

An examination of estate planning strategies designed to address the unique challenges of second marriages, blended families, and evolving family structures.
Originally presented as part of Estate Planning Short Course 2026.

Seemingly routine boilerplate language can create unintended fiduciary exposure, administrative inefficiencies, or beneficiary disputes. This session examines those risks and offers practical guidance on counseling clients through fiduciary selections and distribution decisions to help ensure estate plans operate as intended.
Originally presented as part of Estate Planning Short Course 2026.

By using modeling to illustrate the financial impact of an estate planning proposal, clients can better understand the four factors that shift wealth to future generations as well as the financial impact these factors have on the client's retained assets needed to support the clients for the remainder of their lives. The materials use spreadsheet modeling that can help understand the four primary wealth shifting factors that contribute to successful wealth transfer, including which factors are more and less important and mitigate the "burn" caused by the grantor paying the income taxes on trust income. Modeling a strategy provides tangible numerical data and deep insights into the strategy proposed. The materials provide readers with practical tips to help clients make decisions about their planning so that their decisions align with their personal needs and financial goals.
Originally presented as part of Estate Planning Short Course 2026.

Selling discounted assets to an Intentionally Defective Grantor Trust can dramatically enhance wealth transfer results for high net worth clients. This session highlights how valuation discounts, grantor trust rules, and interest rate planning work together to move appreciation out of the taxable estate while minimizing transfer tax exposure. Practical structuring tips and common pitfalls will be addressed to help practitioners confidently implement this powerful strategy.
Originally presented as part of Estate Planning Short Course 2026.