Estate Taxes
SKU: 09-002-01-CPE
Credit Hours: 5
CPE Category: Taxes
CE Category: Federal Tax
Delivery Method: Online Group/Internet based
Instructor: Andrew Clark, EA
Course Description:
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 will cover the following topics:
- Overview of Estate Planning
- Overview of Trusts
- Taxation of Trusts
- Overview of Gift Taxes
- Gift Splitting
- Overview of Estate Taxes
- Estate Tax Calculation
- Valuing the Gross Estate
- Deductions for the Gross Estate
- Charitable Contributions
- Marital transfers
- Overview of Portability
- Estate Tax Payment and Return