Tax Law, Transfer Planning & Post‑Mortem Strategy

Designed for Your Organization 

Our Enterprise Solutions team works with you to build the right experience — whether that's a keynote address, a half-day workshop, a multi-session webinar series, or a fully integrated training program. Topics, format, session length, and depth of content are all customizable to align with your audience, your objectives, and your timeline.

Course Topics

Relevant Updates from Tax Legislation and Planning in a Changing Environment
In an era of rapid legislative, technological, and societal change, estate planners must remain agile and forward-thinking. This session will explore recent tax law developments that directly impact daily planning practices with clients. We’ll also examine strategies for navigating uncertainty through flexible drafting techniques, post-mortem planning, and administrative elections. As both client needs and legal frameworks continue to evolve, this seminar offers a timely and practical discussion on how to stay grounded, responsive, and effective in a shifting environment.

Post-Mortem Tax Issues
Gain insight into tax responsibilities following death, including required returns and elections. Topics include final Form 1040, fiduciary income tax returns, fiscal vs. calendar year choices, Section 645 election, basis adjustments, gift and estate tax considerations, portability, QTIP elections, and inheritance tax implications.

Marital Deduction Planning
This webinar examines marital deduction strategies, including distribution methods and trust structures. Participants will gain an understanding of QTIP and QDOT trusts, their requirements, and how they optimize tax benefits while meeting family objectives.

Portability Today
Portability is a permanent part of the estate tax rules, yet because the second spouse has to die before we can see the end result, many still have not actually experienced the effects of portability. This program will examine the rules and proposed regulations to fully understand how and when to use portability, the potential liability, new terminology, and applied case examples.

Single QTIP - Best Solution for Portability Flexibility?
In post-mortem administration, portability has changed the way we think about the traditional A-B trust formula and whether to use portability or the A-B trust. The reality is that there are pros and cons to each, and the best answer is sometimes to delay the decision as long as possible. Here we will discuss how to create the most flexibility in this important decision.

Generation Skipping Without Skipping a Generation
This program will explore the Generation Skipping Transfer Tax treatment of accounts and the misunderstandings, as well as the opportunities created in the tax laws. Topics include what to identify upon account acceptance, what to discuss with clients and beneficiaries, which accounts are affected, and how we communicate the advantages of Dynasty Trusts to existing beneficiaries. How do we properly administer these trusts and help our accounts fully take advantage of the tax law?

Who Should Enroll and Why

Trust Officers and Fiduciaries will gain a stronger working understanding of the tax issues that surface during estate and trust administration. This course will help you recognize planning opportunities, evaluate elections and deadlines, and understand how tax considerations influence fiduciary decisions, distributions, and long‑term outcomes for beneficiaries.

Financial Advisors and Wealth Managers will deepen their understanding of how transfer taxes and post‑mortem planning integrate with broader wealth management strategies. This knowledge enables more informed conversations with clients and families, better coordination with attorneys and tax professionals, and improved ability to identify value‑adding opportunities in times of transition.

Estate Planning and Tax Professionals, including attorneys and CPAs, will benefit from focused discussion of current tax rules, planning techniques, and administrative elections that affect both planning and settlement. The course reinforces practical application, highlights common pitfalls, and supports more efficient collaboration across disciplines.

Aspiring Trust, Tax, and Estate Professionals will find this program to be a strong foundation in the tax concepts that shape estate planning and administration. By building fluency in transfer taxes, post‑mortem issues, and planning terminology, participants will be better prepared for developing roles involving estates, trusts, and high‑net‑worth client matters.

Course Instructors

Daniel A. Smith, CFP®, CWS®

As a dedicated professional, Daniel Smith believes that everyone deserves sound advice and exceptional service. With his extensive real-world experience, Daniel brings a spirited approach to his instruction, helping advisors put their knowledge into immediate, practical use to better serve their clients. His expertise lies in sales and relationship management skills, which he seamlessly integrates with the complexities of estate planning, estate taxation, charitable giving, and investment management. By doing so, Daniel empowers advisors to effectively guide wealthy clients and their families in achieving their goals.

Before joining Cannon, Daniel spent years as a client-facing advisor in the Wealth Management and Trust business. His 25 years of experience with Cannon have further enriched his knowledge, as he constantly interacts with top financial advisors and wealthy individuals across the globe, incorporating best practices into his teachings.

A sought-after speaker, Daniel frequently presents at financial services firms and conferences worldwide, covering topics such as sales, exceptional service, estate planning, taxation, and industry trends. His insights have been featured in numerous publications, including Trusts & Estates and Registered Rep magazines. As the leader of Cannon Trust School, the largest trust school in the country, Daniel continues to make a significant impact on the industry. His consulting work spans distance-based learning solutions, private family wealth consultation, and expert witness services.

Meagan MacBean, J.D.

Meagan MacBean is a dedicated professional who believes that exceptional service is rooted in a deep understanding of the complexities of estate and trust law. As the founder of The MacBean Law Firm, LLC, she brings extensive experience as both a practicing attorney and a former Trust Officer to her work. Meagan provides a spirited, real-world approach to her instruction, helping advisors translate technical knowledge into immediate, practical solutions for their clients. Her expertise seamlessly integrates the nuances of estate planning, asset protection, and planning for incapacity with the operational realities of trust and estate administration.

Before establishing her own firm, Meagan spent years advising high-net-worth clients on wealth transfer strategies and fiduciary responsibilities. Her professional background is further enriched by her academic contributions; she serves as a Lecturer at Mississippi State University, where she teaches Real Estate Law, International Business Law, and Entrepreneur Law. This dual perspective, balancing private practice with academic instruction, allows her to empower advisors to effectively guide wealthy families in achieving their long-term goals.

A highly credentialed expert, Meagan is an honors graduate of Cannon Financial Institute Trust School and holds a J.D. from the University of Mississippi School of Law. Her insights have been featured in publications such as SC Lawyer Magazine, and she is a recognized leader in the field, having been selected for the Mississippi Bar Association’s Leadership Forum and Portico Jackson Magazine’s "Portico 15". Through her work as a guest instructor and her specialized practice in fiduciary litigation and tax preparation, Meagan continues to make a significant impact on the industry.