Course Details


Course Name: Gift Taxes
CPE Credits: 3
IRS Credits: 3
Type: Online/Video
Exam: Passing grade (70%)
Price: $45


Description:
Gifts are a commonly used method to reduce the amount of estate taxes owed. The Tax Cuts and Jobs Act made changes the affect gift taxes. This course has been updated to reflect all current changes to tax law as practitioners prepare returns in 2019. This course will explore the topic of gift taxes. It will explain when gifts are free of tax liability and identify various scenarios where filing a gift tax return is required.


Topics:
Overview
Timing of a gift
Crummy trusts and other gifts
Overview of trusts
Trusts in detail
Trust expenses and taxes
Marital deduction trusts and QTIP trusts
Revocable living trust clauses and trustees
Gift splitting
Generation skipping transfer taxes







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