Estate Planning for 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.

   Audience: 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.

    Learning Objectives

   At the conclusion of the program participants will 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.

Enrollment Form

(Download and print from SER-CFT website, complete and fax to 904-354-1834)

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