Estate Planning
Certification Education Program
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Estate Planning
Course Description
This course introduces students to the application of estate planning in personal financial planning. This course is designed to provide students with an understanding of the concepts of the fundamentals of estate planning, estate planning considerations and constraints, tools and techniques for general estate planning, and the tools and techniques for special estate planning situations. This course is intended to be part of a preparatory program for the CFP® Certification Examination and is designed to meet the educational requirements for certification in estate planning.
Course Schedule and Assignments
Session 1 Estate Planning Process and Objectives
- Introduction, Estate Planning Process
- Leimberg: Chapter 1. Overview of Estate Planning
- Leimberg: Chapter 2. Data Gathering and Analysis
- Leimberg: Chapter 12. Selection of Executor, Trustee, and Attorney
- Leimberg: Chapter 14. Executor’s Primary Duties
- Keir: Lesson 1
Session 2 Methods of Estate Transfer
- Leimberg: Chapter 7. Ownership and Transfer of Property
- Leimberg: Chapter 8. Wills
- Leimberg: Chapter 10. Powers of Appointment
- Leimberg: Chapter 11. Disclaimers
- Leimberg: Chapter 13. Probate
- Keir: Lesson 2.
Session 3 Taxes
- Leimberg: Chapter 15. Estate Tax
- Leimberg: Chapter 17. Gift Tax
- Leimberg: Chapter 18. Generation-Skipping Transfer Tax
- Leimberg: Chapter 19. Federal Income Tax Issues
- Leimberg: Chapter 20. Non U.S. Persons in the Estate Plan
- Leimberg: Chapter 21. Post Mortem Tax Elections
- Leimberg: Appendix A
Session 4 Gifts, Life Insurance and Charitable Gifting
- Leimberg: Chapter 22. Gifts
- Leimberg: Chapter 23. Uniform Gifts/Transfers to Minors Act
- Leimberg: Chapter 30. Life Insurance
- Leimberg: Chapter 31. Irrevocable Life Insurance Trust
- Leimberg: Chapter 32. Charitable Contributions
- Leimberg: Chapter 33. Charitable Split Interest Trusts
- Leimberg: Chapter 34. Conservation Easement Exclusion
- Leimberg: Appendix C.
- Keir: Lesson 6
Session 5 Trusts
- Leimberg: Chapter 24. Marital Deduction and Bypass Trust
- Leimberg: Chapter 25. Section 2503 (b) and 2503 (c) Trusts
- Leimberg: Chapter 26. Grantor Retained Interest Trusts
- Leimberg: Chapter 27. Defective Trust
- Leimberg: Chapter 28. Revocable Trust
- Leimberg: Chapter 29. Tax Basis Revocable trust
- Keir: Lesson 6
Session 6 Intra-family and Other Business transfer techniques
- Leimberg: Chapter 35. Installment Sales
- Leimberg: Chapter 36. Private Annuity
- Leimberg: Chapter 37. Interest-Free and Below Market Rate Loans
- Leimberg: Chapter 38. Split Interest Purchase of Property
- Leimberg: Chapter 39. Sale (Gift) Leaseback
- Leimberg: Chapter 40. Buy-Sell Agreement
- Leimberg: Chapter 41. Section 303 Stock Redemption
- Leimberg: Chapter 42. Family-Owned Business Deduction
- Leimberg: Chapter 43. Family Limited Partnerships
- Leimberg: Chapter 44. Limited Liability Companies
- Leimberg: Chapter 45. Personal Holding Companies
- Leimberg: Chapter 46. S Corporations
- Leimberg: Chapter 47. Incorporation
Session 7 Incapacity Planning and Valuation Issues
- Leimberg: Chapter 55. Elderly and Disabled
- Leimberg: Chapter 56. Durable Power of Attorney
- Leimberg: Chapter 57. Valuation Planning
- Leimberg: Chapter 58. Freezing Techniques
- Keir: Lesson 7 and 8
Session 8 Planning for Employee Benefits and Retirement
- Leimberg: Chapter 48. Deferred Compensation (Nonqualified)
- Leimberg: Chapter 49. Employee Stock Ownership Plan
- Leimberg: Chapter 50. HR-10 (Keogh) Retirement Plan for the Self-Employed
- Leimberg: Chapter 51. Individual Retirement Plans (and SEPs)
- Leimberg: Chapter 52. Profit-Sharing/401(k)/Pension Plan
- Leimberg: Chapter 53. Survivor’s Income Benefit Plan
- Keir: Lesson 8
Session 9 Case Study and Course Summary
Session 10 Examination
- Examination, Estate Planning
Grading
- 90 to 100 A
- 80 to 89 B
- 70 to 79 C
- Below 70 F
Textbooks
The Keir texts are supplements to the primary text and lecture. They provide focus on the learning objectives required for the CFP® Certification Examination.
Certified Financial Planner Board of Standards, Inc. owns the certification marks CFP®, CERTIFIED FINANCIAL PLANNER™ and federally registered CFP (with flame design) in the U.S., which it awards to individuals who successfully complete initial and ongoing certification requirements.
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