Estate Planning for the Marital Deduction

Course Number: ABA

Course Code: ABA

Explains factors that affect planning for the marital deduction trust and the tax impact of the marital deduction and transfer tax credits. Explains the common types of marital trusts. Describes advantages of a pecuniary bequest, factors to consider for a nonformula pecuniary bequest, and the benefit of the formula pecuniary clause. Discusses advantages and disadvantages of pecuniary credit shelter bequests and nonformula fractional share bequest.

What You’ll Learn

After completing this course, students will be able to:

  • Recognize the importance of planning for the marital deduction
  • Explain the various marital formulas and how they can be used in estate planning

Audience: Trust officers with at least three years of personal trust experience who need a deeper understanding of technical trust concepts and how solutions work when applied to client needs.

Prerequisites: None

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Member Price: $135.00
Non-Member Price: $185.00
Textbook Charge: $0.00

Credits: 1.0 CTFA

Length: Approximately 40 minutes

ABA Training