Estate and Life Planning Issues for the Middle-Income Client

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Nov 13, 2018

Registration: 7:30 AM / Program: 8:00 AM - 4:00 PM


Member Fee: $320.00
Nonmember Fee: $420.00

Available Discounts

AICPA Member: None
Full time Accounting Educator: -160.00


Clients think that estate planning applies only 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. Updated for developments relative to potential estate tax repeal, and the implications for planning.

NOTE: This course qualifies for PTIN credit. In order to receive PTIN credit, please note your PTIN number on the attendance record at the end of the course. Surgent will report credit at the end of each quarter.

If you have questions, you can contact Professional Development at 503-641-7200, ext. 3 or email

Designed For

CPAs who advise clients on tax 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.

Major Subjects

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 * Asset protection strategies: upsides and downsides * Management of insurance: umbrella liability, disability, and life * Dealing with marriage and divorce * Titling assets effectively * Avoiding the loss of capital and passive losses at death * Elder care planning * The latest information on the portability of the deceased spouse’s unused exemption amount * Developments relative to potential estate tax repeal, and the implications for planning.

This event has already passed. If you have any questions, please contact us at 503-641-7200 or email


Scott Emerson

Scott Emerson, Enrolled Agent, was a revenue agent for Internal Revenue Service for 27-½ years. He has instructed both continuing professional education seminars and continuing legal education seminars for agents and attorneys with the IRS. He also has taught numerous IRS tax courses throughout his career. He incorporates real-life examples and historical perspective to interpret tax concepts.

Prior to his retirement, Scott was the Trust Technical Advisor with the IRS for the last nine years. He has extensive experience with the interrelationships between trusts and related returns. He has been recognized as a trust expert in several district courts for both domestic and foreign trusts. He has been confirmed as a trust expert in two U.S. appeals court’s decisions. His background also includes working with Department of Justice and U.S. Attorney Offices throughout the country.

Mr. Emerson is a graduate of Miami (Ohio) University, with a degree in accountancy. Rev. 11/2012