The Advisor's Guide to Financial and Estate Planning
Guidance for planners who advise clients in estate, tax, retirement, investment and risk management matters, this 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.

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.

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Who Will Benefit?

  • CPAs who currently have a PFP practice or are interested in financial, retirement, and estate planning issues.

Updated for 2017, The Advisor's Guide to Financial and Estate Planning takes a comprehensive look at what the personal financial planner needs to know about financial, retirement and estate planning and how to effectively educate clients to make the retirement decisions necessary to implement a successful financial plan that meets their needs and goals. The guide covers:

  • Estate Planning
  • Retirement Planning
  • Insurance
  • Investments
  • Elder Planning
  • Education 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.

The current estate planning environment, together with increased exemption amounts, present significant wealth transfer opportunities for your clients. Estate planners have a unique opportunity to demonstrate their value to clients through the estate planning strategies presented in this Guide.


Presenting essential estate planning considerations you can discuss with your clients right now, this guide is updated and expanded to include:

  • Eldercare issues — planning for the timing of the receipt of social security benefits, and applying for Medicare
  • “Elder abuse” (financial abuse of elderly people)
  • Coverage of the portability election rules
  • Discussion of the sale of time share property.
  • Checklist for charitable planning.
  • Discussion of gifts made to foreign charities.
  • Discussion of new rules for charitable remainder annuity trusts.
  • Recent developments regarding charity issues — cases and rulings.
  • Checklist of eight options for life insurance policies.
  • Expanded discussion of tax consequences of Life Settlements and Viatical Settlements.
  • Gifts made to foreign charities
  • Rev. Proc. 2017-34 — Relief for Late or Missed Portability Elections
  • New rules in connection with the 60-day requirement for spousal rollovers
  • 21st Century Cures Act
Table of contents

Volume 2

Volume 3

Volume 4


Sidney Kess, CPA, J.D., L.L.M

Of Counsel, Kostelanetz & Fink, LLP
Senior Consultant, Citrin Cooperman & Company

Sidney Kess, Esq., CPA, JD, LLM, was the recipient of the AICPA’s Gold Medal Award for Distinguished Service to the Accounting Profession. This award is the highest award granted to a CPA by the Institute. CPA Magazine selected him as “Most Influential Practitioner.” He is author and co-author of hundreds of tax books on financial, tax, and estate planning. He is one of the nation’s best known lecturers in continuing professional education, having lectured to more than 1,000,000 practitioners. Mr. Kess is Consulting Editor of CCH’s Financial and Estate Planning Reporter. Mr. Kess was Chairman of the Advisory Board of the Tax Hotline and is a member of the PPC, Tax Action Panel. He has edited a column, “Tax Tips,” for the New York Law Journal for the past 47 years.

Mr. Kess edits the AICPA’s CPA Client Bulletin and CPA Client Tax Letter. He is Executive Editor Tax of CPA Magazine, is on the editorial board of the New York State Society of Certified Public Accountants’ The CPA Journal, and is coeditor of that journal’s Financial Planning section. He has also written hundreds of AICPA tax workshops, audio and video programs, and is the recipient of the AICPA Distinguished Lecturer Award. Mr. Kess is often quoted in The Wall Street Journal, The New York Times, and other national publications. He was included in Accounting Today’s “100 Most Influential CPAs in the U.S.” for several years. Mr. Kess was the National Director of Tax at KPMG Main Hurdman and a tax partner at KPMG Peat Marwick. Mr. Kess is the recipient of the AICPA’s "Special Recognition Award" for his many years of contributions to the AICPA’s continuing professional education program and was elected to the Estate Planning Hall of Fame by the National Association of Estate Planners & Councils for his distinguished service to the field of estate planning. Mr. Kess is also a member of the AICPA’s Personal Financial Planning Executive Committee.

Mr. Kess was the recipient of the AICPA’s 2015 Personal Financial Planning Distinguished Service Award.

The AICPA established the Sidney Kess Award for Excellence in Continuing Education to recognize individual CPAs who have made significant and outstanding contributions in tax and financial planning and whose public service exemplifies the CPA profession’s values and ethics. Sidney Kess was the first recipient of this award. Mr. Kess was selected as one of “125 People of Impact in Accounting” by the Journal of Accountancy in its June 2012 issue celebrating the AICPA’s 125th anniversary. Mr. Kess was inducted into the New York State Society of CPA’s Hall of Fame. He recently received the New York State Society’s Outstanding CPA in Education Award.

He received his JD from Harvard University School of Law, LLM from New York University Graduate School of Law, and BBA from Baruch College.

Steven G. Siegel, JD, LLM

The Siegel Group

Steven G. Siegel, JD, LLM, is president of The Siegel Group, which provides consulting services to attorneys, accountants, business owners, family offices, and financial planners. Based in Morristown, New Jersey, the Group provides services throughout the United States.

Mr. Siegel is the author of many books, including The Grantor Trust Answer Book (2017 CCH); CPA’s Guide to Financial and Estate Planning (AICPA 2016); Federal Fiduciary Income Taxation (Foxmoor 2017) and Federal Estate and Gift Taxation (Foxmoor 2016).

In conjunction with numerous tax planning lectures he has delivered for the National Law Foundation, Mr. Siegel has prepared extensive lecture materials on the following subjects: Planning for An Aging Population; Business Entities: Start to Finish; Preparing the Audit-Proof Federal Estate Tax Return; Business Acquisitions: Representing Buyers and Sellers in the Sale of a Business; Dynasty Trusts; Planning with Intentionally-Defective Grantor Trusts; Introduction to Estate Planning; Intermediate-Sized Estate Planning; Social Security, Medicare and Medicaid: Explanation and Planning Strategies; Subchapter S Corporations: Using Trusts as Shareholders; Divorce and Separation: Important Tax Planning Issues; The Portability Election; and many other titles.

Mr. Siegel has delivered hundreds of lectures to thousands of attendees in live venues and via webinars throughout the United States on tax, business, and estate planning topics on behalf of numerous organizations, including The Heckerling Institute on Tax Planning, CCH, National Law Foundation, AICPA, Western CPE, the National Society of Accountants, Cohn-Reznick, Foxmoor Education, many state accounting societies and estate planning councils, as well as in-house training  on behalf of private companies.

He is presently serving as an adjunct professor of law in the Graduate Tax Program (LLM) of the University of Alabama and has served as an adjunct professor of law at Seton Hall and Rutgers University law schools.

Mr. Siegel holds a bachelor’s degree from Georgetown University (magna cum laude, Phi Beta Kappa), JD from Harvard Law School, and LLM in taxation from New York University Law School.


American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

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