CPAR Taxes  |  Format: Flash

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.

    Catalog Number: CPAR1364-FM
    CPE Credits: 2 Registry / 2 QAS
    Author: CPA Report
    Advanced Preparation:
    Work experience in tax planning or tax compliance, or an introductory course in taxation.
    Course Level: Update
    Field of Study: Taxes
    Content Partner: CPA Reports Online
    QAS: QAS Certified based on 50 minute hours.
    Course Type: Self-Study
    Minimum Passing Grade: 70%
      You are allowed 2 attempts to pass the final exam in a 30 day period. You will be locked out of the final for 30 days after any second failure.
    Soft/Hardware Reqs.:  Adobe Acrobat® Reader for the .pdf files
     Adobe® Flash® Player 9 or higher
     56k or Greater Internet Connection
     Modern DHTML Compatible Browser
     Ram: 256 MB minimum
     Sound card with speakers/headphones
     Windows or Mac OS
    Release/Expiration Dates: Dec 19, 2018 / Jan 29, 2020