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Estate and Gift Tax Planning Handbook (EPHB)

Customer Rating
Field of Study
Taxes
Level
Basic
Credits
10
Qualifies For
IRS CPE



Price:  $99.99
While the estate and gift tax have been greatly relaxed, many clients will still require estate planning services in the current year. This course examines the fundamentals of estate planning including critical concepts in marital deduction planning, credit shelter trusts, selection and powers of trustees, and titling and funding issues. The comprehensive manual provides an in-depth analysis of will provisions, checklists, flow charts, and real-life examples.

Additional information

Credits

10

Format

Self-Study Download

Company Code

Self Study

Yellow Book Approved

0

CFP Approved

0

IRS Approved

1

CTEC Approved

0

Field of Study Credits

Taxes (Technical) (10)

Field of Study Department

Taxes (Technical)

Course Version

2019-01

CPE Approved

1

Pre-requistes:

None

Knowledge Level:

Basic

Major Topics:

  • Regs on Estate Basis Reporting
  • Complete Code section analysis of the federal estate and gift tax
  • Marital deduction planning -- Second spouse, QTIP trusts, QDOT trusts, power of appointment trusts, and more
  • Credit shelter trusts and the applicable credit amount
  • Uses and techniques of life insurance
  • Tools and techniques in gifting to minors, spouses, and other family members, including uniform transfers (or gifts) to minors’ accounts, education trusts, §§2503(b) and (c) trusts, and more
  • Reducing taxes by charitable giving, special credits, and estate freezing techniques
  • Use of irrevocable and revocable trusts and other will substitutes
  • Impact of increasing applicable exclusion amount
  • Portability - Use of deceased spouse unused exclusion amount (“DSUEA”)
  • Analysis of legislative changes

Learning Objectives:

  • Identify what property is included in a decedent’s gross estate
  • Be aware of various tools and techniques of transferring property with the least tax liability
  • Understand the use of trusts in an individual’s gross estate
  • Calculate estate tax liabilities

Designed For:

CPAs who advise clients on establishing an estate plan
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