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Estate and Gift Tax Planning After the One Big Beautiful Bill Act

  • ITEM SKU
    8690
  • CPE Hours
    4
  • Full Course Price
    $34.50
Exam Questions: 20
Course Level: Basic
Pages: 114 | Content: 98, Supplemental: 16
NASBA Area of Study: Taxes
Not Acceptable for: N/A
Version: 8690

This course provides an overview of the federal gift, estate, and generation-skipping transfer taxes and how to use them to help your clients plan. Updated for the One Big Beautiful Bill Act (OBBBA), it covers the $15 million exclusion and what it means for planning today. Topics include the annual exclusion, gift splitting, Form 709, the gross estate, the marital deduction, portability, wills and trusts, GRATs, SLATs, family limited partnerships, charitable trusts, buy-sell agreements, and more. No prerequisites. Course level: Basic.

EA Program Approval Number: ZX34G-T-00734-26-S

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Course Information

Table of Contents
  • The Federal Transfer Tax System and the Estate Planning Process
  • The Federal Gift Tax
  • The Federal Estate Tax and Post-Mortem Planning
  • Wills, Trusts, Probate, and the Core Estate Plan
  • Advanced Lifetime Wealth Transfer Techniques and the GST Tax
  • Charitable Planning, Business Succession, Special Situations, and Professional Responsibilities
Objectives
  • To recognize when Form 706 is due if no extension is requested
  • To recall when a gift is considered complete
  • To recall the requirements for a qualified disclaimer
  • To recognize which feature distinguishes a durable power of attorney from other incapacity planning documents
  • To identify how the GST tax is computed on a direct skip
  • To recall the income tax charitable deduction limit for cash gifts to public charities by individuals

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