Crucial Tax Topics - Considering Anticipated Changes in the Law Under a New Administration

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It appears that there will be a multitude of tax law changes in 2021.  Practitioners need to be aware of any potential changes so that they may advise their clients accordingly.  Now is the time to contemplate potential changes as well as develop strategies so that your client can successfully deal with these potential changes in the law. This course provides the practitioner with ideas to help a client “roll with the punches”!

**Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to leighanne.conroy@acpen.com.

Basic Course Information

Major Subjects

• Income shifting strategies    
• Installment sale strategies   
• Proper use of an ESBT   
• Proper use of a QSST  
• Strategy changes using a Charitable Remainder Trust  
• Strategy changes using a Charitable Lead Trust    
• Strategy changes using a Family Limited Partnership  
• Qualified Small Business Trust issues    
• Portability issues     
• GST issues  
• Strategy changes using a GRAT     
• Strategy changes using an Intentionally Defective Grantor Trust (IDGT)     
• Strategy changes using a Domestic Asset Protection Trust  

Learning Objectives

• At the end of this course, the student will be able to both understand potential tax law changes and be able to assist a client in creating successful strategies to deal with such potential changes.