Estate & Gift Tax Review & Update (2024-25) 2 Credits
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Nov 27, 03:00 PM
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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.
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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.
AS
This was well delivered and very palatable. The instructor was cordial and relayed the information in an easy-to-understand manner-very helpful!
DG
Really a good one. recall and increase my knowledge about fiduciary filing requirement and estate. Content was good and speaker was really good
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