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SUMMARY:(LITX75/26) Upstream Basis Planning
DESCRIPTION:Event Description\n \nUpstream basis planning allows families to secure a stepped-up basis without triggering estate tax by strategically using a senior family member’s remaining exemption and life expectancy. This course explains how to evaluate and design trust structures that intentionally create estate inclusion while managing risk and staying compliant. Participants will also see real-world examples that show the impact of a basis step-up on depreciation\, future deductions\, and asset-planning strategies.\n \nEnrolled Agent Approved \n\n\n\n \nObjectives\n\nParticipants will learn how upstream basis planning leverages a senior family member’s remaining estate tax exemption and shortened life expectancy to achieve a new fair-market-value basis\, while avoiding unintended estate tax exposure and preserving post-transfer control.  \nParticipants will be able to identify and evaluate trust designs that intentionally cause estate inclusion while limiting risk and ensuring compliance with federal tax rules.  \nParticipants will learn how to model upstream basis planning using real-world scenarios\, including the impact of basis step-up on depreciation recapture\, future depreciation deductions\, and potential asset disposition strategies.\n\n 
URL:https://sc.cpa/event/litx75-26-upstream-basis-planning/
CATEGORIES:Livestream
ORGANIZER;CN="Jordan Goewey":MAILTO:goeweyjs@email.wofford.edu
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