About the Course
Introduction
This CPE webinar will explore multiple estate planning opportunities utilizing life insurance. Our authoritative life insurance and estate planning panel will discuss the distinctions between the types of available policies, making gifts to fund life insurance trusts, buy-sell considerations, and advantageous uses of life insurance in estate plans that are often missed.
Description
Life insurance is a significant component of most estate plans. And although a life insurance policy might not be the first planning vehicle that comes to mind when crafting an estate plan, it might be the most flexible. Policies can be used as savings vehicles, for diversification, liquidity, and to fund buyouts. In certain states, these policies are protected from creditors. Seemingly minor mistakes, though, can reap hazardous results. If not structured and held properly, the death benefits of a life insurance policy could be included in an estate.
The Supreme Court's decision in Connelly v. United States has reshaped planning considerations for closely held businesses that rely on company-owned life insurance to fund stock redemption buy-sell agreements. The Court held that life insurance proceeds received by a corporation must be considered in determining the company's value for federal estate tax purposes, potentially increasing the value of a deceased shareholder's estate. Estate planners, valuation professionals, and business owners must now reevaluate buy-sell structures, funding arrangements, and succession planning strategies in light of this ruling.
In addition to the complexities of inclusion issues, advisers must weigh the nuances of numerous policy choices, including whole, universal, term, and split dollar. Many life insurance policies offer an LTC rider, which is often overlooked. Understanding the characteristics and taxability of life insurance is a duty of trust and estate professionals.
Listen as our panel of life insurance specialists shares their technical expertise by providing examples and strategies for maximizing benefits and tax savings when coupling life insurance with estate planning.
Presented By
Mr. Slavutin has been in the life insurance business since 1983. Born in Australia, he practiced as a surgical pathologist until he came to New York as the chief resident in pathology at Lenox Hill Hospital where he worked as a staff pathologist until changing his career. Mr. Slavutin's unique medical qualifications are an important part of his specialty, which is serving high net worth individuals seeking substantial life insurance policies. He is a well-known public speaker and educator for the legal and accounting professions including the American Law Institute/American Bar Association and the American Institute of Certified Public Accountants. Mr. Slavutin has written and published over 150 articles on the complex legal and technical aspects of securing life insurance for estate tax planning. His text book published by Thomson Reuters, A Guide to Life Insurance Strategies, is in its 11th edition. He has served as a director of the Association of Advanced Life Underwriters and the Estate Planning Council of New York. Mr. Slavutin is on the editorial advisory board of Tax Hotline and is a member of the CCH Estate and Financial Planning advisory board. He testified before the New York State Senate in 1990 and worked with the United States General Accounting Office on the effectiveness of the insurance company rating firms.
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BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.
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BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).
Date + Time
- event
Wednesday, December 2, 2026
- schedule
1:00 PM ET/10:00 AM PT
I. Utilizing life insurance in estate plans: introduction
II. The importance of policy audits
III. Gifts to fund life insurance trusts
IV. Valuation of life insurance policies for gift tax purposes
V. Split-dollar life insurance plans
VI. Buy-sell planning
VII. Review of life insurance products used in estate planning
VIII. Life insurance with LTC insurance riders
The panel will review these and other critical issues:
- Resolving common estate planning issues with life insurance
- Missteps that could cause inclusion of life insurance proceeds in an estate
- The importance of policy audits
- Using life insurance products in estate planning
- Life insurance considerations for business buy-sell agreements
Learning Objectives
After completing this course, you will be able to:
- Identify key differences in types of life insurance policies
- Determine when life insurance with a LTC component could be a worthy choice
- Decide estate planning techniques utilizing life insurance policies
- Ascertain specific actions that cause inclusion of life insurance proceeds in an estate
- Field of Study: Taxes
- Level of Knowledge: Intermediate
- Advance Preparation: None
- Teaching Method: Seminar/Lecture
- Delivery Method: Group-Internet (via computer)
- Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
- Prerequisite:
Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of estate, gift and trust taxation including various trusts types, the unified credit, and portability.
BARBRI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.
BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).
BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .
Related Courses
Life Insurance in Estate Plans: Utilizing Overlooked Benefits and Avoiding Missteps
Wednesday, December 2, 2026
1:00 PM ET/10:00 AM PT
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