CPE PACKAGES (Incl. Ethics) for Multiple States and Qualifications @ $4/credit. CLICK HERE to view.

Gain Realization at Death and At Gift - Tax on Wealthy Estates

  • AFSP
  • CPA (US)
  • EA
  • Tax Preparer
  • CPA/PFS
  • TEP
  • CTEC
  • CSA
  • ERPA
Gain Realization at Death and At Gift - Tax on Wealthy Estates

1 Credit

$10

Subject Area

Taxes

Webinar Qualifies For

1 CPE credit of Taxes for all CPAs

1 CE credit of Federal Tax Update for Enrolled Agents ( IRS Approved : GEHNZ ) (Approval No. GEHNZ-U-00498-21-O)

1 CE credit of Federal Tax Law Update for California Tax Professionals (CTEC Approved-6273) (Approval No. 6273-CE-0498)

1 CE credit of Federal Tax Law for 2021 Annual Filing Season Certificate program( IRS Approved : GEHNZ )

1 CPD credit (Verifiable) for Trust and Estate Practitioners (TEPs)

1 CPD credit (Verifiable) for CPA/PFS

1 CE credit of Federal Tax Update for Oregon Tax Preparers (Approval No. GEHNZ-U-00498-21-O)

1 CE credit for Certified Senior Advisor (CSA)

1 CE credit of Federal Tax for Maryland Tax Preparers (Approval No. GEHNZ-U-00498-21-O)

1 CE credit of Qualified Retirement Plan for ERPAs (Approval No. 00524-21)

1 General Educational credit for Tax Professionals / Bookkeepers / Accountants

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This Course is Also Available in Self Study (On-Demand)

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Course Description

Senator Christopher Van Hollen along with Representative Bill Pascrell have both introduced bills to repeal the step-up in basis and create a gain realization at death and at gift seemingly similar to the system in Canada.

In this fast-paced online continuing education course class, Bob Keebler will address the legislative framework of the Pascrell and Van Hollen bills, including retroactive gain realization on 2021 gifts.

The online CPE/CE webinar will explore the following questions:

  • How will gains be recognized at death?
  • Will the 39.6% LTCG rate apply?
  • What planning will mitigate the 39.6% rate?
  • What will be the exemptions and exceptions?
  • What gains will be realized upon gift?
  • What will be the exemptions and exceptions for gifts made during life?
  • What will be the exemptions and exceptions for gifts made after death?
  • Can gifts be made to grantor trusts in 2021 without gain realization?
  • Can gifts be made to non-grantor trusts in 2021 without gain realization?
  • How will the Van Hollen and the Pascrell bills interact with the anti-grantor trust provisions of the Sanders legislation?
  • What are the 21 and 30-year gain realization rules for trusts?
  • Can gifts be made to charitable trusts?
  • Can gifts be made to charity?
  • What should practitioners do with respect to warning clients making large gifts in 2021?

This is a “must-attend” online CPE course for CPAs, EAs and accountants having clients with appreciated assets in their portfolios.

Click for more CPE/CE webinars on Estate Planning |American Families Plans Act |Tax Planning etc


Learning Objectives

  • To examine and develop and understanding of will gains be recognized at death
  • To identify the exemptions and exceptions for gifts made during life and after death.
  • What gains will be realized upon gift?
  • To recognize if the gifts can be made to grantor or non-grantor trust without gain realization in 2021
  • To explore how the Van Hollen and the Pascrell bills can interact with the anti-grantor trust provisions of the Sanders legislation

Who Should Attend?

  • California Registered Tax Professional
  • Certified Senior Advisor
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • CPA in Business
  • Enrolled Agent
  • Entrepreneurial CPA
  • Estate Planners
  • Financial Planner
  • Maryland Tax Preparers
  • Oregon Tax Preparers
  • Personal Financial Specialist (PFS)
  • Senior Accountant
  • Tax Accountant (Industry)
  • Tax Firm
  • Tax Managers
  • Tax Preparer
  • Tax Professionals
  • Tax Pros
  • Trust & Estate Specialist
  • Trust & Estate Tax Professional
  • Young CPA

Testimonial

4.5

(34)
59%
35%
3%
3%
0%

JC

Great

RF

It was fascinating learning how to minimize taxes on wealthy estates.

PD

I would have preferred more examples.