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.

Not Currently Available

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.

Suggested Prerequisites

It is advisable that you complete the following (or equivalent) since they are prerequisites for Estate and Gift Taxation.

X 439.3 Estate Planning.