CPAR Taxes

CPAR - 2018/November, Seg.02 - To Do: Year-End Estate Tax Planning

Course Overview
In recent programs, we have highlighted the various changes and planning opportunities from the enactment of the Tax Cuts and Jobs Act. However, the new law will also result in major changes to your clients’ year-end estate planning agenda. Attorney Jeffrey Kolodny, a partner of Kleinberg, Kaplan, Wolff & Cohen, P.C., highlights the temporary opportunity for your clients to transfer an unprecedented amount of wealth, free of any federal taxes.

Learning Objectives:

Upon successful completion of this segment, you should be able to:

  • Explain how estate planning will be changed by the enactment of the Tax Cuts and Jobs Act;
  • Distinguish between the basis for a gift that is made during lifetime and the basis for a bequest that is made at death;
  • Identify how property in a trust might be transferred to an individual's estate; and
  • Define what a Spousal Lifetime Access Trust (SLAT) is and does.

Prerequisites/Advanced Preparation:

Work experience in tax planning or tax compliance, or an introductory course in taxation.

Speaker / Author:

SmartPros Ltd. is a leader in online and offline continuing education for accounting, finance and engineering professionals. With over 2,000 hours of content, SmartPros has been providing mandatory continuing education products since 1981. SmartPros provides services and content to its professional and corporate clients, in a variety of media including Web, CD-ROM, and video. In the accounting market, SmartPros also has a predominant news and information portal which receives 200,000+ visits per month and provides services to over 100,000 subscribers. SmartPros' customers include 50% of the Fortune 500, as well as the major firms and associations in each of its professional markets.

Price (USD)

Standard: $69.90


Course Code : CPAR1364-FM

Course Level : Update
Course Type : Self-Study
Length : 1hr 40min
Passing Grade : 70%
Field Of Study : Taxes

Format Type : eLearning
Mobile Compatible

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