Estate TaxesCode: 24-ESTATE

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Course Details

131 pages

Course description and objectives:

Estate taxes are one of the taxes covered by the IRS’s unified transfer tax system. Estate taxes are designed to collect taxes from transferring property at death. Proper planning can save a substantial amount of money in taxes. This course will discuss estate planning and estate taxes. This course will describe the tools that are available for estate planning and will define the benefits of using each tool. This course will describe how to identify what is included in the gross estate and demonstrate how to calculate the gross estate amounts. This course has been updated to reflect all current changes to tax law and amounts for 2022.

Course Objectives:

  • Describe estate taxes and the purpose of estate taxes according to the Internal Revenue Code (IRC),
  • Identify the various types of trusts that can be used 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,
  • Recognize the benefits of electing portability and calculating portability exemption amounts, and
  • Describe the purpose of Generation Skipping Transfers and the Generation Skipping Transfer Tax according to the IRC.

Presentation Method:   Self-Study

 

Category:  Taxes

CPE credit:  6 Hours

Program Level:  Update

Prerequisites:  None

Advance Preparation:  None

Exam expiration date:  Participants must submit exams for grading within one year from the date of purchase

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

 

NASBA QAS Sponsor number 108096