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Estate Planning for the Marital Deduction

Estate Planning for the Marital Deduction


Price: $160 members; $215 non-members

Member Online Enrollment | Non-Member Online Enrollment
This course is also available at discounted prices under an annual license.  Call or email for details.
Revised: Feb. 2014
Estate Planning for Marital Deduction is designed to reinforce strategies for the optimum use of the marital deduction. By comparing marital formulas, students will learn to determine which marital deduction trusts to use for particular client needs.
Learning Objectives:  
  • Recognize a marital deduction, its value, and requirements for property to qualify for the marital deduction
  • Compare strategies for optimum use of the marital deduction depending on the client’s tax and non-tax preferences (maximum deduction, optimum A-B plan, equalizing marital estates)
  • Describe the purpose of the different marital formulas used to calculate the marital deductions, when each is commonly used, and factors to consider in selecting a formula
  • Identify the purposes, features, and requirements of the commonly used marital trusts and recommend which would best serve your clients’ needs
Audience:  Trust Officers who have completed Building Trust Expertise Level 1 and have at least 2 years experience in the trust field working with trust clients and their families and/or advisors.
The Nebraska Bankers Association is a Local ABA Training Provider.
For More Information Contact:

Joanne Smith
Education and Member Information Coordinator

Nebraska Bankers Association / 233 South 13th Street, Suite 700 / PO Box 80008 / Lincoln, NE 68501-0008