CPA Continuing Education Class: Subtrust Funding Workshop

Given the new estate tax environment, when should a 706 be filed for a non-taxable estate-even if not required-to take advantage of QTIP and portability elections? The balance between income tax and estate tax issues. The determination will play a pivotal role in the sub-trust funding. Dive into subtrust funding on the death of the first spouse in the context of a joint revocable trust; the effects of different estate planning techniques on subtrust funding; spreadsheets for subtrust allocation; and analyze a hypothetical fact pattern using spreadsheets. The course will also cover income tax issues related to funding; opportunities presented by QTIP; portability elections; marital deduction and generation-skipping formulae; and stale trust funding.

When: November 19th, 2021 @ 9am – 4:30pm

Where: ASCPA Learning Center
ASCPA Live Online Webcast
(602) 252-4144

For more information about this event, please click here



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