Estate Planning Strategies For 2022


May 31, 2022


Steven G. Siegel

  1:00 PM ET | 12:00 PM CT | 10:00 AM PT | 240 Minutes

* Not able to attend the live session? We can arrange an on-demand session for You. Please call 1-‪814-892-0304


Join us as we address the important and hot topics for tax and estate planning in 2022. This course will cover the latest in the legislation, court decisions, and IRS rulings that emerge in late 2021 and in 2022. Will the new administration succeed in changing how planning should be done? What opportunities exist to guard against higher tax rates in the future? Can new laws be made retroactively effective? Also, we’ll have an in-depth discussion of the key planning issues that most clients must consider as they look forward to their future. We will explore in greater depth areas of income tax planning and the ideal entity choice, as well as highlighting estate planning concerns.


Upon successful completion of this course, participants will be able to:

  • Gain a practical and useful understanding of current hot issues announced by the legislature, the courts, and the IRS
  • Become familiar with income tax, entity choice, and estate planning strategies to benefit clients
  • Address planning, both in the near and long-term, to get ahead of the curve in dealing with both changes in laws and how to advise clients to proceed
  • The Mathematical Pillars of Income Tax Deferral, Bracket Management, Conversion of Ordinary Income to Long-Term Capital Gain and to Tax-free Insurance Death Benefits
  • The Mathematics of Four Types of Trusts and Beneficiary Distributions from Trusts
  • Designated Beneficiary Trusts
  • Eligible Designated Beneficiary Trusts
  • The Good and Bad Math of Conduit Trusts after Secure
  • The Math of Avoiding the Five Year Rule in Favor of the Ten Year Rule or the Life Expectancy Rule
  • Developing a Thorough Understanding of the Deferral and Tax Rate Arbitrage Associated with a Charitable Remainder Trust
  • Developing an Understanding of the Section 664 CRT Tier rules and Converting Ordinary IRA to Long-Term Capital Gain
  • Developing an Understanding of the Tax Rate Arbitrage of Spreading Income Across Trust Beneficiaries and Across Family Members
  • Changes to Estate Tax Planning for IRAs After Secure including when to use portability and when to fund the bypass trust
  • Life insurance after the SECURE Act

Who Will Benefit:

  • Certified Public Accountants (CPAs)
  • Enrolled Agents (EAs)
  • Tax Attorneys
  • Financial Planners
  • Other Tax Preparers
  • Anyone else who would like to know more about the new IRA distribution rules in the Secure Act

Credits and Other information:

  • Recommended CPE credit – 4.0 Tax Hours
  • Recommended field of study – Tax
  • Session Prerequisites and preparation: None
  • Session learning level: Basic to Intermediate
  • Location: Virtual/Online
  • Delivery method: Group Internet Based
  • NASBA Sponsor: 138804
  • IRS Course ID: DFFSC
  • Attendance Requirement:  Yes
  • Session Duration: 4 Hours
  • Case Studies and Live Q&A session with speaker
  • PowerPoint presentation for reference

Download Conference Material

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Pioneer Educator is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: