Estate and Gift Taxation
MGMT X 427.12
This course examines the unified estate and gift tax and is intended for professionals who advise clients on estate and gift taxation matters.
What you can learn.
- Learn about includable transfer, valuation problems, deductions for costs, claims, encumbrances, and losses
- Be prepared to discuss marital deductions, the community property exclusion, charitable giving, and audit procedures
- Understand generation-skipping transfers, disclaimers, and basis of property acquired by gift or inheritance
About this course:
This course is intended for professionals who advise clients on estate and gift taxation matters including CPAs, EAs, personal financial planners, and estate planning attorneys. The course examines the unified estate and gift tax, including such topics as includable transfer; valuation problems; deductions for costs, claims, encumbrances, and losses; marital deduction and community property exclusion; charitable deduction; tax computation under unified rate schedule; audit procedures; generation-skipping transfers; disclaimers; and basis of property acquired by gift or inheritance.
Prerequisites
X 439.3 Estate Planning.
Contact Us
Speak to a program representative. Hours: Mon-Fri, 8am-5pm.
This course applies towards the following certificates & specializations…
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