Course Detail

Estate and Life Planning Issues for the Middle-Income Client


On-line registration is closed. To register for this seminar, please email

Clients think that estate planning only applies to the very rich. In truth, there are many issues of critical concern for which the middle-income client needs to plan. This course is a must-attend for all CPAs who work with middle-income clients and are looking for ways to provide additional quality services. Continually updated with the latest guidance.


Major provisions of the Biden administration's proposed "American Families Plan" The SECURE Act, including IRA and RMD changes Other major SECURE Act provisions, such as expansion of Section 529 plans and 401(k) access to part-time workers The CARES Act section 72(t) 10% early withdrawal penalty waiver The CARES Act temporary waiver of RMD rules Major provisions of the proposed Securing a Strong Retirement Act of 2020 (The "SECURE Act 2.0") More than 20 documents that should be reviewed that are neither a will nor trust Applicable rates, and tactics that may be used to minimize them Reducing the impact of ancillary administration Provisions you need in a will When a trust is needed for children Durable powers of attorney, for financial matters and for healthcare Realistic retirement goals Management of insurance: liability, disability, and life Dealing with marriage and divorce Titling assets effectively Developments relative to estate tax, and the implications for planning


Understand estate planning issues unrelated to federal tax planning Inventory the documents relevant to estate preservation Understand methods of providing for children and the spouse


Arthur Auerbach, CPA, CGMA is an independent tax consultant located in Atlanta, Georgia, specializing in tax consulting and estate and financial planning for individuals and closely held businesses. He is affiliated with the Asbury Law Firm as a consultant. He is a member of the Georgia, Virginia, New York, and Greater Washington CPA societies. Art was appointed to the AICPA Tax Executive Committee for a three-year term beginning February 1, 2018, and ending May 31, 2021. Beginning in May 2021, Art was appointed to be a member of the AICPA Tax Practice and Procedure Committee. He is an active member of the Georgia Society of CPAs and serves on the Georgia Department of Revenue Commissioners Advisory Group, the Financial Literacy Task Force, and Leadership Council, in addition to chairing the GSCPA Federal State Tax Task Force. He is also a member of the Virginia Society’s Tax Committee. He has served as an advisor to the District of Columbia Office of Tax and Revenue and the Tax Commissioners Advisory group in Virginia. Art is a nationally recognized speaker on a variety of tax topics offered for continuing education for CPAs and financial planners. He has authored several publications and articles. Art is licensed in Georgia, Virginia, District of Columbia, and New York, and he is a life member of the American Institute of CPAs.

Designed For:

CPAs who advise clients on estate tax planning

Back to Course Catalog