Surgent's Estate and Life Planning Issues for the Middle-Income Client Download

Course Details





Field of Study


CPE Credit

8 hours CPE credit

Level of Knowledge



Surgent McCoy CPE, LLC




Clients think that estate planning only applies to the very rich. In truth, there are many issues of critical concern for which the middle-income client needs to plan. This course is a must-attend for all CPAs who work with middle-income clients and are looking for ways to provide additional quality services. Continually updated with the latest guidance.


  • Major provisions of the Biden administration's proposed "American Families Plan"
  • The SECURE Act, including IRA and RMD changes
  • Other major SECURE Act provisions, such as expansion of Section 529 plans and 401(k) access to part-time workers
  • The CARES Act  section 72(t) 10% early withdrawal penalty waiver
  • The CARES Act temporary waiver of RMD rules
  • Major provisions of the proposed Securing a Strong Retirement Act of 2020 (The "SECURE Act 2.0")
  • More than 20 documents that should be reviewed that are neither a will nor trust
  • Applicable rates, and tactics that may be used to minimize them
  • Reducing the impact of ancillary administration
  • Provisions you need in a will
  • When a trust is needed for children
  • Durable powers of attorney, for financial matters and for healthcare
  • Realistic retirement goals
  • Management of insurance: liability, disability, and life
  • Dealing with marriage and divorce
  • Titling assets effectively
  • Developments relative to estate tax, and the implications for planning


  • Understand estate planning issues unrelated to federal tax planning
  • Inventory the documents relevant to estate preservation
  • Understand methods of providing for children and the spouse

Designed For

CPAs who advise clients on estate tax planning

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