Help Icon

CFE8006

Course
CFE8006
Course Title
Estate Planning

Description

Understand the various aspects of estate and gift tax planning, including the nature, valuation, transfer, administration and taxation of property. You will learn to strategize and develop a personalized estate plan to include trusts, wills, valuation of assets and buy-sell agreements.

Objectives

Upon completion, students will be able to advise clients regarding federal estate and gift taxation, as well as specific exclusion and valuation techniques that reduce the size of the gross estate.

Content

1.   Estate Planning:  An Overview

 

2.   Ethics for the Estate Planner

 

3.   Ownership of Property

 

 4.   Community Property

 

5.   Trusts, Trustees, and  Other Fiduciaries, and  Powers of Appointment

 

6.   Lifetime Transfers by Gift—An Overview

 

7.   Federal Gift Taxation

 

8.   Transfers at Death

 

9.   Administration of the Estate

 

10. Valuation of Assets for Federal Estate and Gift Tax Purposes

 

11. Buy-Sell Agreements

 

12. Federal Estate Taxation: The Gross Estate Part I

 

13. Federal Estate Taxation:  The Gross Estate Part II

 

14. Deductions from the Gross Estate

 

15. The Marital Deduction

 

16. The Charitable Deduction  

 

17. State Death Taxes

 

18. Computation and Payment of Federal Estate Tax

 

19. The Basis Rules for Property Transferred during Lifetime or at Death

 

20. Income Taxation of  Estates and Trusts

 

21. An Examination of the Generation-Skipping Transfer Tax

 

22. Other Estate Planning Techniques

 

23. Postmortem, Health, and Special Groups Planning

Method of Instruction

Lecture

Evaluation

Final Examination - There will be a final exam at the conclusion of each module.  A minimum grade of 75% must be earned on all exams that are administered as part of the program.  Students scoring 60% or higher on a final exam will be allowed one opportunity to retake the exam in an attempt to achieve a passing grade for that course module.  Students who score below 60% on a final exam are required to resit the module the next time it is offered.