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Introduction to the Estate Tax

  • AFSP
  • CPA (US)
  • EA
  • ORTP
  • CPA/PFS
  • TEP
  • CRTP
  • CSA
  • Maryland Tax Prep.
  • ERPA

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

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  • Course Description
  • Course Qualification
  • Presenter
  • Faq

Course Description

Course Description

An estate tax is a levy on estates whose value exceeds an exclusion limit set by law. Only the amount that exceeds that minimum threshold is subject to tax. Assessed by the federal government and about a dozen state governments, these levies are calculated based on the estate's fair market value (FMV) rather than what the deceased originally paid for its assets. The tax is levied by the state in which the deceased person was living at the time of their death.

President Theodore Roosevelt argued for the estate tax to Congress in 1906: “the inheritance of those swollen fortunes which it is the certainty of no benefit to this country to perpetuate”

The typical objection to the estate tax is that it destroys productive capital investments (discourages investment)

The estate tax is imposed on the decedent and is paid from the decedent’s estate

In this online CPE webinar, the speaker will discuss estate tax from its foundation concepts to proposed reforms 

This webinar will also focus on basic tax concepts of gifts or gratuitous transfer between individuals; when a Form 709 Gift Tax Return must be filed; and review of a sample gift tax return from a preparation and review standpoint; and times when gifts are reported on a decedent’s estate return

Key topics covered in this online CPE webinar:

  • the decedent’s final income tax return
  • income in respect of a decedent the workings of wills and trusts
  • the workings of wills and trusts
  • fiduciary accounting and how it relates to preparing the fiduciary income tax return
  • 1041 deductions
  • the income distribution deduction
  • tax computation and techniques to minimize taxes
  • tax treatment of beneficiaries
  • Gift tax planning
  • Marital deduction
  • GST planning opportunities
  • Lifetime exemption gifting
  • Leveraging gifts and GST exclusion allocations

Click for more webinars on Tax Updates | Tax Planning | Retirement Planning etc

Learning Objectives

  • To prepare a decedent’s final income tax return
  • To discuss Wills and Trusts and describe how they work
  • To discuss fiduciary accounting and how it relates to the Form 1041
  • To discuss valuation adjustments
  • To discuss various estate tax deductions

Recommended For

This IRS approved CE course is recommended for Tax professionals who wants to grow their practice in the filed of estate tax and estate planning.

Who Should Attend?

  • California Registered Tax Professional
  • Certified Public Accountant
  • Certified Senior Advisor
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • Financial Planner
  • Maryland Tax Preparers
  • Oregon Tax Preparers
  • Personal Financial Specialist (PFS)
  • Private Wealth Advisor
  • Tax Accountant (Industry)
  • Tax Attorney
  • Tax Firm
  • Tax Practitioners
  • Tax Preparer
  • Tax Professionals
  • Trust & Estate Tax Professional
  • Wealth Management Advisor
  • Young CPA

Course Qualification

Webinar Qualifies For

  • 3 CE Credit for Enrolled Retirement Plan Agent (Approval No. GEHNZ-Q-00743-21-S)
  • 3 CE Credit of Federal Tax Related Matters for Maryland Tax Preparer (MRTP) (Approval No. GEHNZ-T-00537-21-O)
  • 3 CPD Credit for Trust and Estate Practitioners (TEP)
  • 3 CE Credit of Federal Tax Related Matters for Oregon Registered Tax Preparers (ORTP) (Approval No. GEHNZ-T-00537-21-O)
  • 3 CPD Credit of Fundamental Financial Planning Concepts for Personal Financial Specialist (PFS)
  • 3 CE Credit of Federal Tax Related Matters for Enrolled Agents (EA) (Approval No. GEHNZ-T-00537-21-O)
  • 3 CE Credit for Certified Senior Advisor (CSA)
  • 3 CPE Credit of Taxes for Certified Public Accountants (CPA-US)
  • 3 CE Credit of Federal Tax Related Matters for California Registered Tax Preparers(CRTP) (Approval No. 6273-CE-0518)
  • 3 CE Credit for Annual Filing Season Program (AFSP)

Presenter

About Presenter

Robert Keebler, CPA (US), CGMA, CPA/PFS, AEP

Partner Keebler & Associates LLP

Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished), CGMA is a partner with Keebler & Associates, LLP and the current chairman of the AICPA Advanced Estate Planning Conference. In 2007 he was inducted into the Estate Planning Hall of Fame of National Association of Estate Planners & Councils. He has also been named by CPA Magazine as one of the Top 100 Most Influential Practitioners in the United States and one of the Top 40 Tax Advisors to Know During a Recession. His practice includes family wealth transfer and preservation planning, charitable giving, retirement distribution planning, and estate administration. Mr. Keebler frequently represents clients before the National Office of the Internal Revenue Service (IRS) in the private letter ruling process and in estate, gift and income tax examinations and appeals, and he has received more than 200 favorable private letter rulings including several key rulings of “first impression”. He is the author of over 100 articles and columns and is the editor, author or co-author of many books and treatises on wealth transfer and taxation. Mr. Keebler has been a speaker at national estate planning and tax seminars for over 20 years including the AICPA’s: Estate Planning, High Income, Advanced Financial Planning Conferences, ABA Conferences, NAPEC Conferences, The Notre Dame Estate Planning Conference and the Heckerling Estate Planning Institute.


About Company

Keebler & Associates LLP

www.keeblerandassociates.com

At Keebler & Associates, we are nationally recognized tax professionals in family wealth transfer, estates and retirement distribution planning. We provide tax and estate planning to high net worth individuals and families and educate financial, tax and estate professionals on cutting edge tax strategies.

Faq

FAQs content

  • To receive Continuing Education credit for the event, you must register for the webcast prior to the start of each program.
  • Continuing Education Credit Certificate is available to all eligible participants within 24 hours of each webinar.
  • You must attend complete live webinar and respond to all polling questions asked during the webinar. Credits would be issued on 50 minute credit hour basis.
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  • This event may be a recorded rebroadcast of a live event done in past and the instructor will be available to answer your questions during/after the webinar.
  • If you still face the polling problem please don’t panic and provide your response in the chat and we shall consider the same for processing for credits. You can download Zoom by clicking on the mentioned link : https://zoom.us/download
  • Our courses meet the global Continuing Professional Development (CPD-IES7) Standard for Chartered Accountants with International Education Standard 7 (IES 7) set by The International Federation of Accountants (IFAC), the International Accounting Education Standards Board (IAESB) and the Association of Chartered Certified Accountants (ACCA). Based on our accreditation by existing IFAC members and affiliates, we believe learners can count their professionally relevant, verifiable learning activities on myCPE, including taking on demand courses and attending live webinars, toward fulfillment of their verifiable CPD-IES7 requirements. However, if there is any question, we recommend that the individual learner confirm with his/her professional licensing organization before taking myCPE courses for CPD-IES7 credit.
  • You can manage your continuing education certificates and credits through your certificate dashboard which is available when you are logged in to your account (LOGIN)
  • As an accredited provider of Continuing Professional Education in the United States, myCPE online learning platform, courses, and webinars meet the requirements set forth by the Institute of Management Accountants (IMA), an IFAC Member Organization, as well as the National State Boards of Accountancy (NASBA) and the Institute of Internal Auditors (IIA), both IFAC Affiliates. As well as it has been approved by NASBA, Internal Revenue Service (IRS), Certified Financial Planner Board (CFP Board), California Tax Education Council (CTEC), Society of Human Resource Professional (SHRM), Human Resource Certification Institute (HRCI) and many more.Therefore, we believe learners can count their professionally relevant, verifiable learning activities on myCPE, including taking on demand courses and attending live webinars, toward fulfillment of their verifiable continuing education requirement as CPD-IES7 requirements. However, if there is any question, we recommend that the individual learner confirm with his/her professional licensing organization before taking myCPE courses for CPD-IES7 credit.
  • myCPE Courses are taken by : CPA | CMA | CFE | CIA | CPA(Yellow Book)| CFP | CFA | CPA (Govt.) | EA | CRTP | MRTP | ORTP | ABV | CITP | CVA | PFS | CFF and others.

Ratings and Review

4.5

26 Ratings

Excellent

15

Very Good

8

Average

3

Poor

0

Terrible

0

DR

Digna Robles, Tax Pros

Nov 24th, 2021

This class was very well presented. This is my first time taking it and I learned a lot.

RD

Ron Dreese, CPA (US), CPA/PFS

Aug 20th, 2021

I was quite pleased with the learning experience and I look forward to focusing a significant amount of my CPE with myCPE going forward.

NBMT

Ngoc Binh Minh Tran, ACCT/BK

Jul 19th, 2021

Helpful to improve my skill and my job

JLS

John L Suter, CPA (US)

Jun 17th, 2021

Excellent Seminar with helpful notes.

CL

Carey Lockhart, CPA (US)

Dec 31st, 2021

Good information and good overview of the topic.

Introduction to the Estate Tax

$30

3 Credits

Subject Area

Taxes

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