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. 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.

Updated: January 2019
Re-versioned: June 2016

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: $175.00
Non-Member Price: $225.00
Textbook Charge: $0.00

Credits: 1.0 CTFA(TAX)

Length: 55 minutes

ABA Training