Introduction to the Estate Tax

Webinar Qualifies For

• 1.5 CPE Credit of Taxes for Certified Public Accountants (CPA-US)
• 1.5 General Credit of Taxes for Accountant/Bookkeeper/Tax Professionals
• 1 CE Credit of Federal tax-related matters for Enrolled Agents (EA) (Approval No. GEHNZ-T-01665-23-O)
• 1 CE Credit of Federal tax-related matters for Annual Filing Season Program (AFSP) (Approval No. GEHNZ-T-01665-23-O)
• 1 CE Credit of Federal tax-related matters for California Registered Tax Preparers (CRTP) (Approval No. 6273-CE-1322)
• 1.5 CPD Credit of Estate Planning for Personal Financial Specialist (PFS)
• 1.5 PL Credit for Chartered Financial Analyst (CFA)
• 1.5 CE Credit of Estate Planning for Chartered Financial Consultant (ChFC)
• 1 CE Credit of Federal tax-related matters for Maryland Tax Preparer (MRTP) (Approval No. GEHNZ-T-01665-23-O)
• 1 CE Credit of Federal tax-related matters for Oregon Registered Tax Preparers (ORTP) (Approval No. GEHNZ-T-01665-23-O)
• 1.5 CE Credit of Financial aspects of estate and retirement planning for Certified Senior Advisor (CSA)
• 1.5 CPD Credit for Trust and Estate Practitioners (TEP)
• 1.5 CE Credit of Taxes for Certified Wealth Strategist (CWS)
• 1.5 CE Credit of Taxes for Certified Fiduciary and Investment Risk Specialist (CFIRS)
• 1.5 CE Credit of Estate Planning for Retirement Income Certified Professional (RICP)
• 1.5 CE Credit of Estate Planning for Financial Services Certified Professional (FSCP)
• 1.5 CE Credit of Estate Planning for Wealth Management Certified Professional (WMCP)
• 1.5 CE Credit of Estate Planning for CPFA
• 1 CE Credit of Federal tax-related matters for LTC (Approval No. GEHNZ-T-01665-23-O)
• 1.5 CE Credit of Estate Planning for Chartered Life Underwriter (CLU)
• 1.5 CE Credit of Estate Planning for Chartered Advisor in Senior Living (CASL)
• 1.5 CPE Credit of Taxes for Iowa Licensed Public Accountant (IA-LPA)
• 1.5 PL Credit of Estate Planning for CIPM
• 1.5 CPE Credit of Taxes for Maine Licensed Public Accountant (ME-LPA)
• 1.5 CE Credit of Estate Planning for Chartered Special Needs Consultant (ChSNC)
• 1.5 CPE Credit of Taxes for Delaware Licensed Public Accountant (DE-LPA)

About Instructor

Michael Miranda

Owner, MIRANDA CPA & Consulting LLC

Bringing 47 years of experience with tax consulting, estate planning, and employee benefits to his work as an independent consultant, Michael is the owner of MIRANDA CPA & Consulting LLC in Sioux Falls, SD.  His tax practice focuses on corporate, individual, estate and gift, and tax accounting.  He also provides employee benefit planning and consultation services for qualified, non-qualified, and health and welfare benefit plans.  As part of his IRS representation practice, Michael has worked with the National Office to obtain private letter rulings and exempt organization determination letters for clients, in addition to numerous EPCRS submissions and audits.  As a nationally recognized tax speaker, he maintains an active schedule presenting webinars and seminars on tax law, employee benefit planning, and estate planning.  

Michael spent much of his career as a CPA with a regional CPA firm located in Northwestern Iowa, retiring after 27 years as a senior manager-shareholder with said firm.  Prior to this experience, he was a Tax Specialist with a Big 8 accounting firm in their South Bend and Minneapolis offices, providing tax and estate planning for individuals and small to medium-sized businesses.  He has earned professional designations including CPA, QKA, and AEP and through professional memberships with the American Institute of Certified Public Accountants (AICPA), the American Society of Pension and Professional Actuaries (ASPPA), National Association of Enrolled Agents (NAEA), and the National Association of Estate Planning Councils (NAEPC).  Michael resides in Sioux Falls, SD with his wife Jeanette.

Additional Information

IRS APPROVED

MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC (Sponsor Id#: GEHNZ) has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual. Credit earned by attendees with a PTIN will be reported directly to the IRS as required of all providers. To ensure your CPE hours are reported, update your profile in My Account to include your PTIN number. Please note: IRS CE is only mandatory for EAs and ERPAs. For all other tax return preparers, CE is voluntary.

NASBA APPROVED

MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC (Sponsor Id#: 143597) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.

CTEC APPROVED

MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC (Sponsor ID# : 6273) has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual “continuing education” requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.