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Basic Estate and Gifting Strategies

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VSCPA Members
$79.00 Regular Registration
$99.00 Regular Registration

Estate planning strategies addressed in this course cover a wide range of personal financial planning goals: charitable giving, managing blended marriage situations, multigenerational transfers, and wealth replacement. In this course, you will learn the correct application of estate planning strategies that can greatly enhance the client's personal financial plan.

Part of most estate planning considerations, gifting strategies will also be discussed in this course. As the personal financial planner, you should have a firm understanding of the difference between gifts of present and future interests, tax basis reporting, and the rules of installment sales, as well as an awareness of concepts such as self-canceling installment notes and private annuities. Additionally, any gift strategy planning must consider the potential for taxation on any transfer of assets between family members.

The intra-family transfer of property is an important tool in personal financial planning. Income may be shifted and the effects of gains from taxable transactions can be mitigated. Additionally, the personal financial planner must be vigilant in preventing a transfer from being considered a gift and subject to gift taxation.

Delivery Method: Self Study
CPE Credit: Specialized knowledge
Program Level: Intermediate

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The Virginia Society of CPAs (VSCPA) 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: NASBARegistry.org.

For more information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call (800) 733-8272.