Despite an historically high deferral and estate tax basic exclusion amount, life insurance, even if required less often than in the past to provide cash to pay estate tax, remains a critical part of the asset mix of many clients. Life insurance can provide often-needed financial security and readily accessible liquidity. Some of the aspects of life insurance that should be considered in an estate planning engagement often include:

• Proper structuring of beneficiary designations
• Using life insurance in business succession planning
• Income tax traps involving life insurance policies
• Potential opportunities with life settlements

Cancellation Policy
If you wish to cancel your teleconference registration prior to the time the program Materials (Intellectual Property)/Pin are sent out by BSe, then you will be allowed a full refund of your registration fee. If you wish to cancel your teleconference registration AFTER the program Materials (Intellectual Property)/Pin are sent out by BSe, then you will be charged a $100 cancellation/materials fee.

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