Course ID: PMEP

Postmortem Estate Planning

The field of estate planning is increasingly complex. Finding appropriate solutions to a client’s estate issues upon his/her death are critical to many areas, including the estate tax return of the decedent, the decedent’s final income tax return, the income tax return of the estate of the decedent, and the estate and financial planning issues of the heirs of the decedent. This course provides the practitioner an understanding of after-death planning issues of a decedent’s estate.

Learning Objectives

Recognize the planning issues facing the estate of a decedent.

Major Topics

  • Alternative valuation date (AVD) issues
  • Portability Issues
  • Installment payments of estate taxes (IRC Section 6166)
  • QTIP elections under IRC 2056(b)(7)
  • The use of qualified disclaimers
  • Basis issues
  • Issues involving the payment of estimated taxes
  • Final income tax return of the decedent
  • Medical expenses of final illness
  • Savings bond interest acceleration
  • Estate fiscal year and accounting method elections
  • Passing out administrative expenses to maximize benefits to beneficiaries
  • The sixty-five-day rule election
  • Income and deductions in respect of the decedent (IRD
  • Issues involving qualified plans and IRAs

Who Should Attend

CPAs, EAs, attorneys finance professionals, financial planners, insurance professionals, and bankers

Fields of Study



Basic understanding of estate planning


Werner-Rocca Seminars LTD

CPE Credits




This course is available for your group as:


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