Estate and Gift Tax Certification Course

The following tax certification material is what a tax professional should know to be considered well-learned in business tax matters. The tax professional who has successfully attained the following knowledge, we believe, will have demonstrated sufficient competence in the Estate and Gift taxation.

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In our effort to comply with and support efforts in the improvement of tax professional education and the actual profession, we have created this tax training program for you.  In this estate and gift tax course, you will learn about the estate tax, the gift tax and the GST tax. Upon completion of this estate and gift taxation course, we will issue you a frame-able professional certificate of completion. Tax professionals who have studied well and who successfully complete this estate and gift taxation course in a diligent manner will be able to prepare tax returns involving estate and gift taxes with confidence.

   

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List of Topics                                                                                                                                                     Exams are cumulative.  

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    Topic Name                                                  
     
     
Chapter 1 Overview of the Federal Transfer Tax Regime
Chapter 2 Basic Application of the Estate Tax: Property Owned by the Decedent at Death
     
Chapter 3   General Scope of the Gift Tax: Gratuitous Transfers of Property
     
Chapter 4   Selected Gift Tax Planning Techniques and Government Challenges
     
Chapter 5   Transfers Excluded from the Gift Tax Base
     
Chapter 6   Transfers in Satisfaction of Marital or Support Obligations
     
Chapter 7   General Principles of Transfer Tax Valuation
     
Chapter 8   Joint Interests in Property
     
Chapter 9   Life Insurance
     
Chapter 10   Transfers with Retained Beneficial Enjoyment
Chapter 11 Transfers with Retained Powers Over Beneficial Enjoyment
Chapter 12 Transfers with Retained Reversionary Interests
     
Chapter 13   The Adequate and Full Consideration Exception
     
Chapter 14   Powers of Appointment
     

Mid-Term

    
     
Chapter 15   Annuities and Survivor Benefits
     
Chapter 16   Disclaimers
Chapter 17 Determining the Net Transfer
Chapter 18 Transfers for Charitable Purposes
     
Chapter 19   Treatment of the Marital Unit
     
Chapter 20   Tax Liability, Tax Credits, and Tax Payments
     
Chapter 21   The Generation Skipping Transfer Tax Base
     
Chapter 22   The GST Exemption and Applicable Rate
     
Chapter 23   The Business Entity Estate Freeze
     
Chapter 24   Contractual Agreements Concerning the Transfer or Use of Property
     
Chapter 25   Voting and Liquidation Rights in Closely Held Entities
     
Chapter 26   International Considerations in Federal Transfer Taxation
    Accounting Ethics
     
Final    
     
   

 

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Revised: 05/01/14