
Basic Estate and Gifting Strategies
Register now to learn the correct application of estate planning and gift strategies that can greatly enhance the client's personal financial plan.
Format
Online
NASBA Field of Study
Specialized Knowledge
Level
Intermediate
CPE Credits
1.5
Author(s)
Tom Tillery, Susan M. Tillery
Availability
1 year
Product Number
166841
This CPE course can be purchased individually or as part of the Estate Planning Certificate Program.
Estate planning is the cornerstone of any personal financial plan. An estate plan that is not coordinated with the overall personal financial plan may inadvertently derail other planning objectives.
Updated for the Tax Cuts and Jobs Act (TCJA) of 2017, this course covers the correct application of estate planning strategies that can greatly enhance the client's personal financial plan.
Estate planning strategies addressed in this CPE course cover a wide range of personal financial planning goals, including:
- Charitable giving
- Managing blended marriage situations
- Multigenerational transfers
- Wealth replacement.
Part of most estate planning considerations, gifting strategies will also be discussed in this course.
Enhanced On-Demand Format
This enhanced on-demand format offers meaningful and relevant content in the form of tables, charts, and discussion points on slides. An instructor who is an expert on the topical area breaks down complex topics, offers best practices, provides clarity, and shares insights that help the learner achieve the learning objectives for the course.
- Estate planning documents
- Trusts
- Goals that trusts can achieve
- The parties to a trust
- Grantor
- Trustee
- Beneficiary
- Types of Trusts
- Estate planning strategies
- Gifting strategies
- Marital trust
- Credit shelter trust
- Qualified disclaimer
- Portability
- Future interest
- Present interest
- Tax basis
- Distinguish between a marital trust and a credit shelter trust.
- Identify a qualified disclaimer.
- Recognize the applicability of portability as a basic estate planning strategy. Distinguish between gifts of future and present interests.
- Identify the tax basis of a gift, based on facts and circumstances.
- Calculate the donee's tax basis for a gift, in which gift tax has been paid by the donor.
Group ordering for your team
2 to 5 registrants
Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.
Start order6+ registrants
We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org
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