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Contemporary Estate Planning Paradigms for Married Couples
Course Information
NAPFA Subject Area: D-Income Tax Planning
Course Description
Recent changes in the federal tax laws have fundamentally changed tax planning strategies for married couples. This session presents separate planning templates suitable for couples with small, medium, and large estates. Specific topics addressed include the portability election, maximizing the use of the income tax step-up in basis, and the role of disclaimer planning.
Learning Objectives
  1. Explain to married couples how recent developments in the federal tax laws affect their existing estate plans
  2. Recommend strategies responsive to recent developments in the federal tax laws
  3. Develop estate plans that can withstand changes to the federal tax laws
Samuel Donaldson

Samuel Donaldson, J.D., LL.M. is a Professor of Law at Georgia State University in Atlanta. Prior to joining the Georgia State faculty in 2012, he was on the faculty at the University of Washington School of Law in Seattle where he was a five-time recipient of the Philip A. Trautman Professor of the Year award. Professor Donaldson also served for two years as Associate Dean for Academic Administration and for six years as the Director of the law school’s Graduate Program in Taxation. He teaches a numerous tax and estate planning courses, as well as courses in the areas of property, commercial law and professional responsibility.

Among his scholarly works, he is a co-author of the popular West casebook, Federal Income Tax: A Contemporary Approach, and a co-author of the Price on Contemporary Estate Planning treatise published by Wolters Kluwer.

Availability: On-Demand
Cost: Member: $39.00
Non-Member: $59.00
Credit Offered:
1 NAPFA CE Credit
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