As a personal financial planner, you should have a broad awareness of the foundational concepts of estate planning to be an effective advocate for your clients.
Updated for the Tax Cuts and Jobs Act (TCJA) of 2017, this CPE course addresses elements and deductions of the gross estate and the calculation of the federal estate tax. Additional topics include:
Income in respect of the decedent and its impact on the federal estate tax calculation;
State estate and inheritance taxes;
The rule for gift taxes paid within three years of death;
The treatment of adjusted taxable gifts
This course also covers the key steps in the calculation of Form 706 United States Estate (and Generation-Skipping Transfer) Tax Return.
Specialized knowledgeProgram Level:
This course is being offered by a 3rd party vendor and will not be accessible on your My CPE page. Webinar access information will be emailed directly to you by AICPA.