The death of the majority shareholder or partner in an entity presents its own challenges in estate planning and administration. In this presentation practitioners will learn how entity ownership passes upon the death of the owner and the estate tax and income tax considerations that must be analyzed before and after the death. Participants will also learn how to establish control over the entity when the managing owner passes away and options for transferring, liquidating, or continuing the entity after death.
Who Should AttendAttorneys, CPAs, and Enrolled Agents.
Instructional MethodGroup: Internet-based
NASBA Field of Study
Taxes (2 hours)