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Estate Planning for the Marital Deduction

Explains factors that affect planning for the marital deduction trust and the tax impact of the marital deduction and transfer tax credits. Describes advantages of a pecuniary bequest, factors to consider for a nonformula pecuniary bequest, and the benefit of the formula pecuniary clause. Discusses advantages and disadvantages of pecuniary credit shelter bequests and nonformula fractional share bequest.

Updated: February 2018
Re-versioned: June 2016

What You'll Learn

After completing this course, students will be able to:

  • Recognize the importance of planning for the marital deduction
  • Explain the various marital formulas and how they can be used in estate planning

​Audience​​​

Trust officers with at least three years of personal trust experience who need a deeper understanding of technical trust concepts and how solutions work when applied to client needs.

Course Credits

ABA Professional Certifications: 1.0 CTFA​​​​

ABA Certificates: This course applies to the ABA Certificate in Trust: Advanced​.


​Questions? Please contact training@aba.com for more information.
 

 Purchase

 

Purchase for a Team
To license this course to your bank for multiple learners, please contact ABA Training.​

 

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