Latest Estate & Income Tax Strategies, 2022

The four class course is updated annually with the latest strategies on tax and financial planning. The first class in the course is free to A4A members. The additional three classes are a $99 elective. 



Estate and tax income tax strategies change from year to year, sometimes significantly. The objective of this course is teach professiunals  about the newes strategies spawned by changes to estate and income tax rates, judicial decisions, IRS private letter rulings, and financial economic conditions.


Class 1 is an overview of all the latest strategies and is open to all A4A members. The subsequent three classes drill deeper into case studies, psychological traps, and pitfalls as well as benefits and risks of new opportunities. 


Under current estate and tax law, income tax planning is more important than it used to be. In 2022, income tax planning must be coordinated with estate tax rules. The integrated income and estate planning approach taught in this course helps improve the advice process materially.  Learning objectives and highlights:


  • Compare the old estate and income tax planning paradigm --pre-Tax Cuts & Jobs Act – with the new regime, where income and estate tax planning must be integrated.
  • Learn how the building blocks of tax planning -- wills, trusts, LLCs, etc. – must be knitted together with communication skills in an easy-to-understand brick and mortar analogy.
  • Overcoming obstacles to favorable tax planning results.
  • Selecting the right strategy.
  • Common integrated income and estate planning goals.
  • The 12 objections of estate planning
  • Common mistakes practitioners make.
  • Ethical issues routinely arising in the estate and income tax planning process.
  • Ethical conflicts of interest.
  • Ways to avoid malpractice claims.


1 Overview Of The Latest Estate & Income Tax Strategies 1 Credit
2 The Latest Estate & Income Tax Strategies, Class 2 1 Credit
3 The Latest Estate & Income Tax Strategies, Class 3 1 Credit
4 The Latest Estate & Income Tax Strategies, Class 4 1 Credit





L., Paul Hood, Jr. Paul Hood obtained his undergraduate and law degrees from Louisiana State University and an LL.M. in taxation, from Georgetown University Law Center. Paul taught at University of New Orleans (Estate and Gift Taxation, 1995-2001), Northeastern University (Planning for Estate Tax Issues, 2011-2012), The University of Toledo College of Law (Estate and Gift Taxation, Estate Planning and Income Tax: 2013-2016), and Ohio Northern University Pettit College of Law (Income tax, 2016). He co-authored or authored nine books and hundreds of articles on estate and tax planning and business valuation. A regular contributor to Leimberg Information Services since its inception, Paul makes difficult subjects easy to understand. A father, husband, godfather, lawyer, teacher, trustee, director, president, partner, trust protector, director of planned giving, expert witness, agent, judge, juror and defendant, Paul is teaching a three-semester class about the history of the popes and the papacy in the fall of 2022 as well as a course about the history of two of rock ‘n roll’s most-storied groups, the Platters and the Drifters.