2022 Wealth Transfer and Estate Planning Considerations (WTEP)

William S. Colwell, Esq., Robert C. Lickwar, CPA, Edward A. Renn, Esq., Michael J. Tucker, JD, CPA (moderator)
  • 3
  • Basic
  • Taxes

Individual course: $99
Best Value: All-Star Tax Season Pass
Volume Discounts: 
Click here for details.


Many estate tax issues can arise for tax professionals when the estate is not subject to the federal estate tax. This program is an introduction to the topics tax practitioners need to know in order to properly advise their clients regarding estate planning for 2022 and after. Much of the discussion relates to problems unrelated to the federal taxability of the estate. 

Major Topics:

  • $12,060,000 lifetime federal exclusion amount per spouse
  • $164,000 limited lifetime exclusion for non-U.S. spouses married to a U.S. citizen
  • $16,000 annual gift exclusion per spouse per beneficiary
  • Complex trust planning techniques to preserve and manage wealth
  • Unlimited step-up in basis for assets inherited at death
  • Estate planning in “community property” states
  • Charitable giving techniques for estate tax reduction and current income tax reduction
  • IRA and qualified plan beneficiary designations

Learning Objectives

  • Understand the complex estate and gift tax landscape and advise clients regarding 2022 planning

Tax practitioners and financial advisors who will be advising clients on estate and gift tax issues in 2022





Varies by state. Check back soon for details