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Self-Study Courses

Planning for the Surviving Spouse

2 CPE Credits $38.00/credit hour
★ ★ ★ ★ ☆ 4.0 (2 ratings)
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2028 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card

Effective estate planning for a surviving spouse requires careful consideration of tax strategies, asset distribution, and long-term financial security. This course explores key estate planning techniques designed to protect and provide for the surviving spouse while minimizing estate and fiduciary income tax burdens.

Participants will gain a comprehensive understanding of estate tax mitigation strategies, including the Qualified Terminable Interest Property (QTIP) election and the Deceased Spousal Unused Exclusion (DSUE) election, as well as best practices for funding the marital share. Additionally, the course will cover fiduciary income tax mitigation strategies to optimize tax efficiency for the estate and beneficiaries.

Designed for estate planning professionals and tax practitioners, this course provides practical insights to ensure a seamless transfer of assets while preserving the surviving spouse’s financial well-being.

Publication Date: June 2025

Topics Covered

  • Individual Income Tax Savings Ideas
  • Basis Adjustment Opportunities
  • Estate Tax Liability
  • Lifetime Spousal Planning
  • Unlimited Marital Deduction
  • Marital Deduction & QTIP Transfers
  • Benefits of Disclaimers
  • Optimal Spending Allocations
  • Fiduciary Tax & Accounting Considerations

Learning Objectives

  • Identify estate planning techniques that maximize financial security and tax efficiency for the surviving spouse
  • Explain the QTIP election and DSUE election, including their benefits, requirements, and impact on estate tax mitigation
  • Identify various methods for funding the marital share, ensuring proper asset allocation and tax optimization
  • Identify fiduciary income tax mitigation strategies to minimize the tax burden on the estate and surviving spouse
  • Explain how estate plans can align client goals while ensuring compliance with estate and tax laws

Level
Intermediate

Instructional Method
Self-Study

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
Understanding of basic estate tax and estate planning concepts.

Advance Preparation
None

Instructor

Klaralee R. Charlton

Klaralee Charlton is a Partner at 3i Law in Denver, Colorado. She practices fiduciary tax, estate administration, and business transactional law. As part of her practice, she guides clients through the process of administering a loved one’s estate including the collection, valuation, management and transfer of assets including financial accounts, real estate, and business interests with a focus on minimizing estate and income tax liability. Klaralee also works closely with trustees of ongoing trusts to ensure compliance and prepares clients’ fiduciary income tax returns annually.

Klaralee has written and lectured on topics including estate and gift tax, fiduciary income tax reporting and U.S. regulations governing the valuation of small family businesses. She is an active member of the Colorado Bar Association, Tax Section and Adjunct Profession at the University of Denver, Graduate Tax Program.

She earned her J.D. in 2011 from the University of Utah, S.J. Quinney College of Law, her LL.M. in Tax Law from the University of Denver in 2013, and her B.A. in political science in 2009 from Bryn Mawr College. She is admitted to practice in both Colorado and Montana.
$76.00 / 2 CPE
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