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 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 2026.
Learning 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
To complete this course participants need to: Read the material provided and answer chapter review questions, successfully complete the qualified assessment with a minimum of 70% accuracy to receive your certificate. Clicking on the Certificate link will show the course as 100% Complete
A course evaluation form is provided for your feedback and participants have 1 year from the date of purchase/enrollment to complete this course. .
Our Refund policy can be found at: https://cpeprime.com/cancellation-and-refund/
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