The CPA's Guide to Financial and Estate Planning
This comprehensive, 1000-page, 4-volume, downloadable (PDF) publication provides guidance to planners who advise clients in estate, tax, retirement, investment and risk management matters. The Guide explains all of the important planning concepts, and examines the techniques used to set and meet the financial goals of clients and their families.
ATRA makes permanent the largest exemption amounts for estate, gift and GST tax in the history of the Federal transfer tax system. The current estate planning environment, together with the increased exemption amounts, present significant wealth transfer opportunities for your clients. Estate planners now have an unprecedented opportunity to demonstrate their value to clients through the estate planning strategies presented in the Guide. The Guide presents essential estate planning considerations you can discuss with your clients right now.
The downloadable PDF file includes four individual volumes of the Guide. Each file contains one volume of the Guide.
- Learn the key concepts that every CPA should know about retirement planning.
- Observe how the integration of these topics all come together to address the client’s fundamental concerns.
- Recognize the unique retirement needs of specific groups of clients.
- Reduce the possibility that key client retirement risks and needs are not overlooked.
The Guide is free to members of the PFP Section. Click here to access your copy. Click here for information on the Personal Financial Planning (PFP) Section and the Personal Financial Specialist (PFS) Credential.
Table of Contents
Volume 1 (2016)
- Chapter 1: The Art of Financial Planning
- Chapter 2: Estate and Client Analysis
- Chapter 3: The Co-Ownership of Property
- Chapter 4: Lifetime Gifts to Individuals
- Chapter 5: Charitable Giving
- Chapter 6: The Use of Trusts
- Chapter 7: Life Insurance
Volume 2 (2016)
- Chapter 8: Annuities
- Chapter 9: Employee Benefits (Non-members can download this chapter for free!)
- Chapter 10: Transfers Includible in the Death of the Estate
- Chapter 11: Wills
- Chapter 12: The Marital Deduction
- Chapter 13: Powers of Appointment
- Chapter 14: Selection and Appointment of Fiduciaries
- Chapter 15: Postmortem Planning
- Chapter 16: Planning for the Executive
- Chapter 17: Planning for the Professional
- Chapter 18: Closely Held Businesses – Choice of Business Form
- Chapter 19: Planning for the Owner of the Closely Held Corporation
Volume 3 (2016)
- Chapter 20: Planning for the Partner
- Chapter 21: Planning for the Sole Proprietor
- Chapter 22: Planning for the Farmer and Rancher
- Chapter 23: Impact of Estate Freeze Rules on Intrafamily Transfers
- Chapter 24: Planning for Marriage, Divorce, or Separation
- Chapter 25: Planning for Same-Sex Couples
- Chapter 26: Planning for the Elderly and Disabled
- Chapter 27: Planning for Generation-Skipping Transfers
- Chapter 28: Planning for a Personal Residence
- Chapter 29: Medical Care by Proxy
- Chapter 30: College Planning
- Chapter 31: Investment and Financial Planning Strategies and Vehicles
- Chapter 32: Family Income-Splitting Techniques
- Chapter 33: Year-End and New Year Tax Planning
- Chapter 34: Maximizing Deductions and Reducing Taxes
- Chapter 35: Social Security Benefits, Medicare, and Medicaid (Non-members can download this chapter for free!)
NEW - Volume 4 (2016)
- Chapter 36: Asset Protection: Problems, Issues, and Opportunities
- Chapter 37: Portability: An Estate Planning Game-Changer – But Not As Simple As It Seems
- Chapter 38: Planning for the Additional Medicare Tax and Net Investment Income Tax
- Chapter 39: The Affordable Care Act: What Practitioners Need to Know and Do Now
- Chapter 40: The Effects of the Supreme Court’s Decision on Same-Sex Marriage and the Defense of Marriage Act
- Chapter 41: Passive Activity Losses: Working with the Complex PAL Rules
- Chapter 42: Planning for the 99 Percent – How to Plan for Estates Under $5 Million (Non-members can download this chapter for free!)
- Chapter 43: Statement on Standards in Personal Financial Planning Services
- Chapter 44: The Achieving a Better Life Experience (ABLE) Act of 2014: Tax-Favored Savings Plans for Disabled Beneficiaries
About the Publisher