2024 Estate Taxes Part 2
SKU: 06-436-01-CPE
Credit Hours: 2
CPE Category: Taxes
CE Category: Federal Tax
Delivery Method: Online Video
Instructor: Andrew Clark, EA.
Course Description:
This course will describe how to identify what is included in the gross estate and demonstrate how to calculate gross estate amounts, discuss portability, and explain the benefits of electing portability and also describe Generation Skipping Transfer Taxes.
At the end of this course, students will be able to:
- Calculate the gross estate of the 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,
- Describe the purpose of Generation Skipping Transfer Tax according to the IRC