Estate & Gift Tax Review & Update (2024-25) 2 Credits
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Most taxpayers are not currently subject to estate taxes. However, this situation is likely to change in two years as the Jobs Cuts and Tax Acts sunset. There is still time to take advantage of some of the estate tax provisions before sunset by gifting some assets in the current and forthcoming year. To do so, tax professionals need to discuss these benefits with our clients.
This CE Course will highlight the federal tax issues associated with estate and gift tax issues. Under current rules, few taxpayers are subject to estate and gift taxes given the Unified Tax Credit (UTC) doubled by the Tax Cuts and Jobs Act of 2017. However, the UTC is due to return to the pre-2017 figures adjusted for inflation in 2026 as TCJA sunsets at the end of 2025. The prospects of TCJA sunsetting are one issue to be aware of. There is sentiment by the president and some in Congress to further reduce the UTC. Hence, tax planning before 2026 is something tax professionals need to discuss with their clients.
Major Topics Covered:
Join this CE Course. It presents the issues associated with the estate and gift tax provisions and the thoughts of some congressional members about the future of the estate tax. In addition, we review the tax forms associated with estate and gift taxation.
| License details | Credits | Status |
|---|---|---|
| Taxes for Certified Public Accountants (CPA-US) | 2 CPE | Approved |
| Federal Tax Law Update for Enrolled Agents (EA) (Approval No. GEHNZ-U-02128-24-S) | 2 CE | Approved |
| Federal Tax Law Update for Annual Filing Season Program (AFSP) (Approval No. GEHNZ-U-02128-24-S) | 2 CE | Approved |
| Federal Tax Law Update for California Registered Tax Preparers (CRTP) (Approval No. 6273-CE-1713) | 2 CE | Approved |
| Personal Financial Specialist (PFS) | 2 CPD | Eligible |
| Taxes for Chartered Financial Analyst (CFA) | 2 PL | Eligible |
| Taxes for Delaware Licensed Public Accountant (DE-LPA) | 2 CPE | Eligible |
| Chartered Financial Consultant (ChFC) | 2 CE | Eligible |
| Federal Tax Law Update for Oregon Registered Tax Preparers (ORTP) (Approval No. GEHNZ-U-02128-24-S) | 2 CE | Approved |
| Estate Planning for Certified Financial Planner (CFP-US) (Approval No. 332217) (Valid upto : Dec 31, 2025) | 2 CE | Approved |
| Certified Wealth Strategist (CWS) | 2 CE | Eligible |
| Trust and Estate Practitioners (TEP) | 2 CPD | Eligible |
| Certified Fiduciary and Investment Risk Specialist (CFIRS) | 2 CE | Eligible |
| Retirement Income Certified Professional (RICP) | 2 CE | Eligible |
| Federal Tax Law Update for LTC (Approval No. GEHNZ-U-02128-24-S) | 2 CE | Eligible |
| Estate Planning for Certified Plan Fiduciary Advisor (CPFA)/Qualified Plan Financial Consultant (QPFC) | 2 CE | Eligible |
| Wealth Management Certified Professional (WMCP) | 2 CE | Eligible |
| Financial Services Certified Professional (FSCP) | 2 CE | Eligible |
| Taxes for Iowa Licensed Public Accountant (IA-LPA) | 2 CPE | Eligible |
| Taxes for Maine Licensed Public Accountant (ME-LPA) | 2 CPE | Eligible |
| Estate Planning for Chartered Advisor in Philanthropy (CAP) | 2 CE | Eligible |
| Federal Tax Law Update for Maryland Tax Preparer (MRTP) (Approval No. GEHNZ-U-02128-24-S) | 2 CE | Approved |
| Chartered Special Needs Consultant (ChSNC) | 2 CE | Eligible |
| Estate Planning for Chartered Life Underwriter (CLU) | 2 CE | Eligible |
| Chartered Advisor in Senior Living (CASL) | 2 CE | Eligible |
| CIPM | 2 PL | Eligible |
| License details | Credits | Status |
|---|---|---|
| Taxes for Certified Public Accountants (CPA-US) | 2 CPE | Approved |
| Federal Tax Law Update for Enrolled Agents (EA) (Approval No. GEHNZ-U-02128-24-S) | 2 CE | Approved |
| Federal Tax Law Update for Annual Filing Season Program (AFSP) (Approval No. GEHNZ-U-02128-24-S) | 2 CE | Approved |
| Federal Tax Law Update for California Registered Tax Preparers (CRTP) (Approval No. 6273-CE-1713) | 2 CE | Approved |
| Personal Financial Specialist (PFS) | 2 CPD | Eligible |
| Taxes for Chartered Financial Analyst (CFA) | 2 PL | Eligible |
| Taxes for Delaware Licensed Public Accountant (DE-LPA) | 2 CPE | Eligible |
| Chartered Financial Consultant (ChFC) | 2 CE | Eligible |
| Federal Tax Law Update for Oregon Registered Tax Preparers (ORTP) (Approval No. GEHNZ-U-02128-24-S) | 2 CE | Approved |
| Estate Planning for Certified Financial Planner (CFP-US) (Approval No. 332217) (Valid upto : Dec 31, 2025) | 2 CE | Approved |
| Certified Wealth Strategist (CWS) | 2 CE | Eligible |
| Trust and Estate Practitioners (TEP) | 2 CPD | Eligible |
| Certified Fiduciary and Investment Risk Specialist (CFIRS) | 2 CE | Eligible |
| Retirement Income Certified Professional (RICP) | 2 CE | Eligible |
| Federal Tax Law Update for LTC (Approval No. GEHNZ-U-02128-24-S) | 2 CE | Eligible |
| Estate Planning for Certified Plan Fiduciary Advisor (CPFA)/Qualified Plan Financial Consultant (QPFC) | 2 CE | Eligible |
| Wealth Management Certified Professional (WMCP) | 2 CE | Eligible |
| Financial Services Certified Professional (FSCP) | 2 CE | Eligible |
| Taxes for Iowa Licensed Public Accountant (IA-LPA) | 2 CPE | Eligible |
| Taxes for Maine Licensed Public Accountant (ME-LPA) | 2 CPE | Eligible |
| Estate Planning for Chartered Advisor in Philanthropy (CAP) | 2 CE | Eligible |
| Federal Tax Law Update for Maryland Tax Preparer (MRTP) (Approval No. GEHNZ-U-02128-24-S) | 2 CE | Approved |
| Chartered Special Needs Consultant (ChSNC) | 2 CE | Eligible |
| Estate Planning for Chartered Life Underwriter (CLU) | 2 CE | Eligible |
| Chartered Advisor in Senior Living (CASL) | 2 CE | Eligible |
| CIPM | 2 PL | Eligible |
| License details | Credits | Status |
|---|---|---|
| Taxes for Certified Public Accountants (CPA-US) | 2 CPE | Approved |
| Federal Tax Law Update for Enrolled Agents (EA) (Approval No. GEHNZ-U-02128-24-S) | 2 CE | Approved |
| Federal Tax Law Update for Annual Filing Season Program (AFSP) (Approval No. GEHNZ-U-02128-24-S) | 2 CE | Approved |
| Federal Tax Law Update for California Registered Tax Preparers (CRTP) (Approval No. 6273-CE-1713) | 2 CE | Approved |
| Personal Financial Specialist (PFS) | 2 CPD | Eligible |
| Taxes for Chartered Financial Analyst (CFA) | 2 PL | Eligible |
| Taxes for Delaware Licensed Public Accountant (DE-LPA) | 2 CPE | Eligible |
| Chartered Financial Consultant (ChFC) | 2 CE | Eligible |
| Federal Tax Law Update for Oregon Registered Tax Preparers (ORTP) (Approval No. GEHNZ-U-02128-24-S) | 2 CE | Approved |
| Estate Planning for Certified Financial Planner (CFP-US) (Approval No. 332217) (Valid upto : Dec 31, 2025) | 2 CE | Approved |
| Certified Wealth Strategist (CWS) | 2 CE | Eligible |
| Trust and Estate Practitioners (TEP) | 2 CPD | Eligible |
| Certified Fiduciary and Investment Risk Specialist (CFIRS) | 2 CE | Eligible |
| Retirement Income Certified Professional (RICP) | 2 CE | Eligible |
| Federal Tax Law Update for LTC (Approval No. GEHNZ-U-02128-24-S) | 2 CE | Eligible |
| Estate Planning for Certified Plan Fiduciary Advisor (CPFA)/Qualified Plan Financial Consultant (QPFC) | 2 CE | Eligible |
| Wealth Management Certified Professional (WMCP) | 2 CE | Eligible |
| Financial Services Certified Professional (FSCP) | 2 CE | Eligible |
| Taxes for Iowa Licensed Public Accountant (IA-LPA) | 2 CPE | Eligible |
| Taxes for Maine Licensed Public Accountant (ME-LPA) | 2 CPE | Eligible |
| Estate Planning for Chartered Advisor in Philanthropy (CAP) | 2 CE | Eligible |
| Federal Tax Law Update for Maryland Tax Preparer (MRTP) (Approval No. GEHNZ-U-02128-24-S) | 2 CE | Approved |
| Chartered Special Needs Consultant (ChSNC) | 2 CE | Eligible |
| Estate Planning for Chartered Life Underwriter (CLU) | 2 CE | Eligible |
| Chartered Advisor in Senior Living (CASL) | 2 CE | Eligible |
| CIPM | 2 PL | Eligible |
| License details | Credits | Status |
|---|---|---|
| Taxes for Certified Public Accountants (CPA-US) | 2 CPE | Approved |
| Federal Tax Law Update for Enrolled Agents (EA) (Approval No. GEHNZ-U-02128-24-O) | 2 CE | Approved |
| Federal Tax Law Update for Annual Filing Season Program (AFSP) (Approval No. GEHNZ-U-02128-24-O) | 2 CE | Approved |
| Federal Tax Law Update for California Registered Tax Preparers (CRTP) (Approval No. 6273-CE-1713) | 2 CE | Approved |
| Personal Financial Specialist (PFS) | 2 CPD | Eligible |
| Taxes for Chartered Financial Analyst (CFA) | 2 PL | Eligible |
| Taxes for Delaware Licensed Public Accountant (DE-LPA) | 2 CPE | Eligible |
| Chartered Financial Consultant (ChFC) | 2 CE | Eligible |
| Federal Tax Law Update for Oregon Registered Tax Preparers (ORTP) (Approval No. GEHNZ-U-02128-24-O) | 2 CE | Approved |
| Estate Planning for Certified Financial Planner (CFP-US) (Approval No. 332217) (Valid upto : Dec 31, 2025) | 2 CE | Approved |
| Certified Wealth Strategist (CWS) | 2 CE | Eligible |
| Trust and Estate Practitioners (TEP) | 2 CPD | Eligible |
| Certified Fiduciary and Investment Risk Specialist (CFIRS) | 2 CE | Eligible |
| Retirement Income Certified Professional (RICP) | 2 CE | Eligible |
| Federal Tax Law Update for LTC (Approval No. GEHNZ-U-02128-24-O) | 2 CE | Eligible |
| Certified Plan Fiduciary Advisor (CPFA)/Qualified Plan Financial Consultant (QPFC) | 2 CE | Eligible |
| Wealth Management Certified Professional (WMCP) | 2 CE | Eligible |
| Financial Services Certified Professional (FSCP) | 2 CE | Eligible |
| Taxes for Iowa Licensed Public Accountant (IA-LPA) | 2 CPE | Eligible |
| Taxes for Maine Licensed Public Accountant (ME-LPA) | 2 CPE | Eligible |
| Estate Planning for Chartered Advisor in Philanthropy (CAP) | 2 CE | Eligible |
| Federal Tax Law Update for Maryland Tax Preparer (MRTP) (Approval No. GEHNZ-U-02128-24-O) | 2 CE | Approved |
| Chartered Special Needs Consultant (ChSNC) | 2 CE | Eligible |
| Estate Planning for Chartered Life Underwriter (CLU) | 2 CE | Eligible |
| Chartered Advisor in Senior Living (CASL) | 2 CE | Eligible |
| CIPM | 2 PL | Eligible |
Credits
Course Level
Instructional Method
Pre-requisites
Advance Preparation
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Dr. Curatola is the Joseph F. Ford Professor of Accounting at Drexel University in Philadelphia. He is the Tax Column Editor for Strategic Finance since 1992. He has served as the editor of the Journal of Legal Tax Research and currently serves on the editorial review board of several journals, and has held a variety of leadership positions, including current national service with the Institute of Management Accountants. He has published over 250 articles in journals including Journal of Financial Services Professionals, Journal of the American Taxation Association, Journal of Forensic & Investigative Accounting, Oil, Gas, & Energy Quarterly, and Tax Notes to name a few. Dr. Curatola was a co-editor on IRA Answer Book by Wolters Kluwer and author of the EA Review course for Surgent Publishers. Dr. Curatola externally funded research findings have appeared in media such as Forbes Magazine, The Washington Post, The Wall Street Journal, The New York Times, and other media outlets.
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We issue instant credit certificates, ensuring they are valid for presentation to governing bodies. Typically, we report IRS, CTEC, CFP, IDFP, IWI, VBOA Ethics credits within 7 days – the fastest in the industry.
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