Own the estate-year engagement.

Subject: One question before tax season — and a free planning tool Hi [First name], Quick note before we get into your [year] return. If anything in your family changed last year — a death, a serious diagnosis, an inheritance you received, a parent who moved in with you — please flag it in the document upload portal or reply to this email. These events trigger tax issues that are easy to miss if I'm not looking for them. Specifically: • Inherited an account, real estate, or other asset? There's a step-up in basis that needs documenting now, not later. A “date of death appraisal” should happen within 6 months of the death. • Are you an executor for someone's estate? There may be a Final 1040, a Form 706 estate return (if the estate exceeds federal/state threshold), and a 1041 estate income tax return — all separate from your personal return. • Did you receive a large gift? Usually no income tax issue for you, but a Form 709 may have been needed on the giver's side. • Are your parents over 70 and you don't know their estate-planning status? This isn't a tax issue — yet. It becomes one fast when something happens. I'd rather start the conversation in January than catch up in April. I built a free planning portal for clients who want background on the estate side. Plain English, no legalese. Most useful is the “47-point family readiness checklist” for thinking through what's in order: yourfirm.planyourpassing.org/resources/checklist If you want a 30-minute call to talk through any family planning issues before we file, my calendar is at [link or phone]. See you for tax season. — [Your Name], [Designation] [Firm Name] [License # · State] [Required Circular 230 footer]

Subject: Mid-year check-in — and the estate-planning gap most families ignore Hi [First name], Now that we're out of tax season, the next few months are the best time of year to handle the planning work that filing-deadline pressure never leaves room for. Three specific areas I'd like to flag for you (or your parents, depending on family stage): 1. BENEFICIARY ALIGNMENT Pull up the beneficiary designation on every retirement account, life insurance policy, and TOD account. Confirm they match what your will says — or what you want them to say. The most common error I see in client estates is a beneficiary form from 1998 that names an ex-spouse. The will doesn't fix this; the beneficiary form controls. 2. STEP-UP BASIS DOCUMENTATION If you've inherited anything in the last 3 years and we haven't documented the date-of-death value yet — we should. The longer you wait, the harder the documentation gets, and the IRS challenge risk grows. 3. ROTH CONVERSION PLANNING Mid-year is when we can model whether a partial Roth conversion makes sense for your situation. This is also where estate planning intersects with tax planning — the Roth-vs-Traditional decision for your heirs depends on the generational tax-bracket spread. I've put together a free planning portal for clients (and family of clients) who want a starting framework: yourfirm.planyourpassing.org Most-clicked resources: • 47-point estate readiness checklist • 50-state probate cost calculator • The 8 documents framework • Inherited IRA RMD decision tree (post-SECURE Act) Three time blocks where I have open meeting slots this month: [insert 3 specific dates/times]. Reply to grab one, or just text [direct phone]. — [Your Name], [Designation] [Firm Name] [Required Circular 230 footer]

Subject: First, I'm sorry — and then, a few practical things that have time-sensitive deadlines [First name], I just heard about [family member's first name]. I'm sorry. Take this email at whatever pace works for you. When you have capacity, there are some tax-side items that have calendar deadlines. I'm laying them out below so you have them when you're ready, not because you need to do them today. DEADLINES IN ORDER 1. DATE-OF-DEATH APPRAISAL (within 6 months) Real estate, business interests, significant collectibles, and any asset that may need step-up basis later. A licensed appraiser, dated the date of death (or the alternate valuation date 6 months later, by election). Cost typically $400–$600 for a residential property; more for unique assets. 2. FINAL 1040 (due by April 15 of the year following death) The decedent's final personal income tax return, covering income from January 1 through the date of death. 3. FORM 706 (due 9 months after date of death, with 6-month extension available) Only if the gross estate exceeds the federal exemption ([current year exemption — verify with current tax tables]). Also required at lower thresholds in states with their own estate tax. Even if no tax is due, filing 706 may be useful for portability election or basis documentation. 4. FORM 1041 (estate income tax return) Required if the estate has more than $600 of gross income during the period from date of death through estate closing. Most estates need this. Annual return until the estate is closed. 5. INHERITED IRA RMD (depends on relationship) If you inherited an IRA, the post-SECURE Act rules require most non-spouse beneficiaries to fully distribute within 10 years — but the annual RMD requirement during that window depends on whether the decedent had already reached their Required Beginning Date. We'll work through this together when you're ready. PRACTICAL FIRST STEPS 1. Get 10 copies of the death certificate. You'll need them for every financial institution. 2. Don't close any accounts yet. We need to inventory first. 3. If the decedent had a will or trust, get a copy to the probate attorney before the estate-distribution clock starts. 4. If there was no will, that's called “intestate succession” — the state has default rules. They're summarized for your state at yourfirm.planyourpassing.org/by-state. 5. Schedule a 60-minute call with me whenever you're ready. There's no rush. I'll walk you through the estate-year tax workflow specifically. If there are siblings or other family members involved in the estate, feel free to forward this email to them. The same deadlines apply to whoever is handling the tax side. Take care of yourself first. — [Your Name], [Designation] [Firm Name] Direct: [phone] [Required Circular 230 footer]

A pattern I see every spring during tax season: A new client walks in. They lost a parent in the prior year. They inherited an account, or a house, or both. They thought their tax situation would be simple because the parent's estate “wasn't big enough for estate tax.” It is not simple. The death year and the year after often generate 3–5x the tax work of a normal client year. The reasons: 1. The decedent's Final 1040 — covering income from Jan 1 through the date of death. Separate from any survivor's personal return. 2. Form 1041 — the estate income tax return. Triggered by $600+ of gross income to the estate during the open probate period. Most estates with any real assets need this, year after year, until the estate closes. 3. Step-up basis documentation. Even for estates well below the federal exemption, the date-of-death valuation drives the heirs' future capital gains calculations. Missing this step is a six-figure mistake on appreciated assets. 4. Inherited IRA / Inherited Roth RMDs — post-SECURE Act complexity around the 10-year rule, annual RMDs during the window, and the “eligible designated beneficiary” exceptions. 5. State estate / inheritance tax. Federal threshold is [current], but several states have lower or different thresholds. Pennsylvania, New Jersey, Maryland, Kentucky, Nebraska, and Iowa all have rules independent of the federal estate tax. The families who navigate this well are the ones who started the conversation BEFORE the death. The families who navigate poorly are the ones who walked in cold in April. I'm the latter group's phone call. I'd rather be the former's January coffee. If you have aging parents and you'd like to think through the tax-side preparation before it's needed, the planning checklist at yourfirm.planyourpassing.org is the starting point. Plain English, no legalese, free. — [Your Name], [Designation] [Firm Name] [Required Circular 230 footer]

A quick note from your friendly neighborhood CPA: Every spring I get walk-in calls from families who lost a parent the year before and didn't know what to do tax-wise. Most common surprises: • The estate has its own tax return separate from the parent's final 1040 • The heirs' future tax bill on inherited assets depends entirely on what we document NOW about the date-of-death value • Inherited retirement accounts have completely different rules than the parent's account had • State inheritance tax rules vary wildly — what's simple in [your state] might be complicated for a sibling living in NJ or PA You don't need to know any of this in advance. But if you have aging parents (or you're aging yourself), starting the tax-side conversation with a CPA BEFORE anything happens makes the inevitable transition dramatically easier. I made a free family-side planning portal for clients (and neighbors) who want a framework: yourfirm.planyourpassing.org/resources/checklist 47 things to find, write down, or discuss. No fee, no signup. If you want to talk through your specific family situation, I do free 20-minute calls for anyone in the community. Message me or call the firm at [number]. — [Your Name], [Designation] [Firm Name] [Required Circular 230 footer]

1/ Tax pros: the most undersold engagement in our practice is the estate-year package. The death year + year after generates 3–5x the work of a normal client year. Most families don't know to call us until April. By then we're catching up, not optimizing. 2/ What the estate-year package includes: • Final 1040 (decedent's last personal return) • Form 706 (federal estate, if threshold met) • State estate return (if applicable) • Form 1041 (estate income — annual until closed) • Step-up basis documentation • Inherited IRA RMD planning • Coordination with executor + attorney 3/ The single highest-leverage move: Get the date-of-death appraisal within 6 months. Without it, the heirs' future capital-gains exposure on appreciated assets is materially worse — and IRS-defending the basis gets harder every year. 4/ Pre-death engagements: Clients with parents 65+ are willing to pay for proactive estate-tax planning conversations. Most CPAs don't offer them because they feel awkward to initiate. The script: “Tell me about your parents' planning.” That's the whole script. 5/ The framework I share with clients before they engage me: [yourfirm.planyourpassing.org] Plain English, no legalese. 50-state probate guides, basis worksheets, the 8 documents every adult needs. Free. Use it with your families. Talk to a tax pro about specifics. [Required Circular 230 footer]

Subject: A proactive engagement I'd like to discuss Hi [First name], When we wrapped up your [year] return, you mentioned your parents are [age] and you weren't sure where their planning stood. I want to follow up on that. I'd like to propose a specific kind of engagement we do for clients in your situation: a pre-death tax planning engagement. WHAT IT IS A 4–6 hour engagement, billed at a flat fee of $2,200, that covers: 1. Inventory of your parents' significant assets and how each is currently titled 2. Review of your parents' current beneficiary designations (we identify mismatches with their will or stated wishes) 3. Basis analysis for appreciated assets — what would the step-up math look like, and are there pre-death strategies worth considering? 4. Gifting strategy review — annual exclusion gifts, paid tuition/medical expenses, 529 contributions, etc. 5. Inherited IRA / Inherited Roth planning — what would you (or your siblings) face under current rules? 6. State residency analysis — are your parents in the optimal state for estate tax purposes? Should a move be considered? 7. Coordination memo for your parents' estate-planning attorney and financial advisor WHAT IT COSTS Flat fee of $2,200, regardless of complexity. No surprises. WHAT YOU GET A 12-page written memo with specific recommendations, the beneficiary alignment audit, and the basis documentation starter pack. Plus a 90-minute working session with your parents (if they're willing) to walk through the recommendations. WHEN Best done outside tax season — June through November is ideal. We can split the work across 4–6 weeks. If you'd like to schedule this, three time blocks for the initial intake call: [insert 3 specific dates/times] If you want to read about the framework first, the family-side overview at yourfirm.planyourpassing.org/resources covers the high-level mechanics. The actual analysis happens in the engagement. — [Your Name], [Designation] [Firm Name] [Required Circular 230 footer]

AUDIENCE: Clients + their adult children + 1-2 prospects per attendee. 25–50 attendees ideal. Best run in the off-season (May, June, October, November). CE CREDIT: Where state CPA / EA boards approve, this format qualifies for 2 hours of CE in the Estate Planning subject area. CA, TX, FL, NY, IL, MA, OH, GA, NC, and several others have approved comparable programs. The partner CPA / EA applies through their state board using the workshop template on the portal. DURATION: 120 minutes + 20 minutes Q&A ARC: 0:00–0:10 — Welcome + CE sign-in + the $50 vase story 0:10–0:30 — The estate-year package — what tax pros actually do — Final 1040 (decedent) — Form 706 (federal estate) — Form 1041 (estate income) — State estate / inheritance returns — Step-up basis documentation — Inherited IRA / Roth RMD planning 0:30–0:55 — Step-up basis deep dive — Internal Revenue Code §1014 — Date of death vs alternate valuation date — Practical documentation requirements — Common appraisal pitfalls — How basis interacts with future capital gains — Example: $200K → $600K → $800K asset 0:55–1:15 — Inherited retirement account rules — SECURE Act 10-year rule — Eligible designated beneficiary exceptions — Annual RMD during the 10-year window — Roth vs Traditional inheritance math — Stretch options for surviving spouses 1:15–1:40 — State estate & inheritance tax — Federal threshold vs state thresholds — Decoupled states (PA, NJ, MD, etc.) — Residency planning considerations — Multi-state estates 1:40–1:55 — Pre-death planning strategies — Annual gift exclusion — Paid tuition / medical (unlimited) — Roth conversions for tax-bracket spreads — 529 contributions — Charitable strategies — When to consider a trust 1:55–2:00 — Close + free consult offer + workshop handout 2:00–2:20 — Q&A using anonymous index cards POST-WORKSHOP: • Email follow-up with slides + calendar link • Capture attendee opt-in (CAN-SPAM) • CE attendance certificate to participants • Track engagement conversion (target: 25%+ book consultation within 30 days) COMPLIANCE: • Slide deck reviewed for Circular 230 §10.30 compliance • “Educational only — not specific tax advice” on every slide • State CPA / EA board CE certification (apply 30+ days before workshop) • If co-sponsored by an attorney or advisor, joint-marketing rules per applicable boards

STEP-UP BASIS DOCUMENTATION WORKSHEET For: ____________________________________ (your name) Re: ____________________________________ (decedent's name) ____________________________________ (date of death) WHY YOU FILL THIS OUT: When you inherit an asset, your cost basis “steps up” to the fair market value at the date of death. This means when you eventually sell, you only owe capital gains on the appreciation AFTER the date of death — not on a lifetime of appreciation that the decedent never paid tax on. Without documentation, the IRS may default to a much lower basis, which means a much higher tax bill when you sell. ALTERNATIVE VALUATION DATE ELECTION: If the executor elects (within 1 year of death), assets can be valued 6 months after the date of death instead. This can save taxes if asset values dropped during that 6-month window. Talk to your CPA before electing. INVENTORY OF INHERITED ASSETS: ──────────────────────────────────────────────────────────────── ASSET 1 — REAL ESTATE ──────────────────────────────────────────────────────────────── Address: _____________________________________________ Type: ☐ Primary residence ☐ Rental ☐ Vacation ☐ Vacant land ☐ Commercial Date of death FMV: $____________________________________________ Source of FMV: ☐ Licensed appraisal (recommended) ☐ Comparative market analysis ☐ Tax-assessed value ☐ Other: _________________________________ Appraisal date: ___________________________________________ Appraiser: ___________________________________________ Notes / improvements made: ___________________________________ ___________________________________ ──────────────────────────────────────────────────────────────── ASSET 2 — TAXABLE INVESTMENT ACCOUNT ──────────────────────────────────────────────────────────────── Custodian: ___________________________________________ Account #: ___________________________________________ Date of death balance: $______________________________________ Source statement: ☐ End-of-day statement from custodian ☐ Estate inventory submitted to court ☐ Other: _________________________________ For each security held in the account, document: — Number of shares as of date of death — Closing price on date of death — Stepped-up basis per share (Most brokerages can issue a step-up basis report on request. Ask for it within 6 months of date of death.) ──────────────────────────────────────────────────────────────── ASSET 3 — RETIREMENT ACCOUNT (inherited) ──────────────────────────────────────────────────────────────── NOTE: Inherited IRAs do NOT get a step-up in basis. Distributions are taxed as ordinary income to you. (Roth IRAs may be tax-free if the original 5-year holding period is met.) Track these separately for RMD compliance. Custodian: ___________________________________________ Type: ☐ Traditional IRA ☐ Roth IRA ☐ 401(k) ☐ Inherited IRA ☐ Inherited Roth ☐ Other: _________________________________ Date of death balance: $______________________________________ RBD reached by decedent? ☐ Yes ☐ No (drives RMD rules) Your distribution deadline: __________________________________ (Most non-spouse beneficiaries: 10 years from date of death. Spouse: special rules. Eligible designated beneficiary: special rules.) ──────────────────────────────────────────────────────────────── ASSET 4 — BUSINESS INTEREST ──────────────────────────────────────────────────────────────── Entity name: ___________________________________________ Entity type: ☐ S-Corp ☐ C-Corp ☐ LLC ☐ Partnership ☐ Sole Prop (rare to inherit) Date of death FMV: $__________________________________________ Valuation source: ☐ Independent business appraisal (strongly recommended for non-publicly-traded interests) ☐ Buy-sell agreement formula ☐ Other: _________________________________ ──────────────────────────────────────────────────────────────── ASSET 5 — OTHER (collectibles, vehicles, etc.) ──────────────────────────────────────────────────────────────── Description: ________________________________________________ Date of death FMV: $_________________________________________ Source: _____________________________________________________ NEXT STEPS: 1. Gather supporting documentation for each line above (appraisals, statements, etc.). 2. Bring this worksheet — completed — to your tax pro at your next meeting. We will use it to prepare: ☐ The estate's Form 706 (if required) ☐ Your individual capital gains tracking ☐ Estate-level vs heir-level tax allocation ☐ State estate / inheritance returns 3. KEEP THIS WORKSHEET PERMANENTLY. You will need it whenever you eventually sell any of these assets. Without it, the IRS will assume your basis is much lower than it should be. Educational use only. Not specific tax advice. Talk to a tax professional in your state for your particular situation.