Tax Implications of Death

Exam Questions: 20
Course Level: Basic
Pages: 240 | Content: 82, Supplemental: 158
NASBA Area of Study: Taxes
Not Acceptable for: N/A
Version: 6890J

A key component of financial planning is planning for death. Death is a topic that few people want to think about, yet without proper planning can create some significant unpleasant surprises. This course covers the many tax issues that occur due to death. All course material provided. No prerequisites. Course level: Basic.

EA Program Approval Number: ZX34G-T-00550-23-S

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Course Information

Table of Contents
  • Estate and Gift Taxes
  • Decedent's Final Tax Return
  • Tax Benefits for Survivors
  • Estate Planning Issues for Small and Family Businesses
  • To recognize when estate and gift taxes apply
  • To identify the filing requirements of a decedent's final income tax return
  • To identify the benefits provided to survivors when filing their own income tax returns
  • To recall some of the estate planning issues that affect small and family businesses

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