nav-left cat-right

TCP202 – Estate, Gift & Generation Skipping Transfer Taxes

Course and Test $ 125.00
Course and Test PDF $ 100.00
Additional Hard Copy Test $   24.00
Additional Online Test $   24.00
SKU: TCP202 Category:

NASBA Color logo-1 inch

CPE Credit Hours: 8

Field of Study: Tax

Publication date: March 2021


The IRS has a unified wealth transfer taxation system to ensure that any assets transferred by means of gifts, deaths, and gifts that skip a generation are taxed accordingly. This course will discuss estate planning and estate taxes, gift taxes, and generation-skipping transfer taxes in detail. It will describe the tools that are available for estate planning and will define the benefits of using each tool.

This course will also describe how to identify what is included in the gross estate, and demonstrate how to calculate the gross estate amounts, and identify the conditions under which filing a gift tax return is required. Finally, it will identify and discuss the different types of generation-skipping transfers and how each are taxed by the IRS

More Information

This is a self-study CPE course.
Program level: Intermediate
Prerequisites: Basic understanding of federal income taxation and estate concepts.

Advanced Preparation: None Required
Minimum Final Examination Passing Grade: 70%
Maximum Time Allowed To Complete Program: One Year From Date Of Purchase