Estate and Life Planning Issues for the Middle-Income Client

  • Friday, December 8, 2017

    8:30am – 4:30pm
    (Registration: 8:00am)
  • Sheraton Wilmington South

    365 Airport Road
    New Castle, DE 19720
  • 8

Clients think that estate planning only applies to the very rich. In truth, there are many issues of critical concern for which the middle-income client needs to plan. This course is a must-attend for all CPAs who work with middle-income clients and are looking for ways to provide additional quality services. Updated for post-election developments relative to potential estate tax repeal, and the implications for planning.


  • Understand estate-planning issues unrelated to federal tax planning
  • Inventory the documents relevant to estate preservation 
  • Understand methods of providing for children and the spouse


  • More than 20 documents that should be reviewed that are neither a will nor trust 
  • Identifying inheritance and death tax states, applicable rates, and tactics that may be used to minimize them 
  • Reducing the impact of ancillary administration 
  • Provisions you need in a will 
  • When a trust is needed for children 
  • Durable powers of attorney, for financial matters and for health care 
  • Asset protection strategies: upsides and downsides 
  • Management of insurance: umbrella liability, disability, and life 
  • Sample documents that can facilitate loans to children 
  • Dealing with marriage and divorce 
  • Titling assets effectively 
  • Avoiding the loss of capital and passive losses at death 
  • Elder care planning
  • The latest information on the portability of the deceased spouse’s unused exemption amount
  • Post-election developments relative to potential estate tax repeal, and the implications for planning

Additional Information

Designed For

CPAs who advise clients on tax planning



Advanced Preparation




Field of Study



Dennis P. Riley

Course Number


Level of Knowledge


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