Estate, Gift, Trust, and Generation-Skipping Transfer Taxes

Overview

With an increasingly steady stream of people nearing retirement, estate, gift, trust, and certain transfer taxes have become hot topics for individual taxpayers and their tax advisors. This course will provide you with the understanding and tools needed to plan for tax-minimization on transfers of wealth. Issues have been chosen based on their relevance to post-TCJA tax rules for 2019 and beyond.

Learning Objectives

Upon completion of this course, students will be able to:

  • describe estate, gift, trust, and wealth transfer taxes
  • identify vehicles for estate planning
  • recognize what is included in the gross estate of a decedent
  • calculate the gross estate of a decedent
  • recognize the various deductions and credits available when calculating the gross estate of a decedent

 

Designed For

Designed for tax professionals familiar with general federal tax reporting principles who want to go beyond income tax issues.

 

WebCE® 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 credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
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