Wolters Kluwer

Estate and Gift Tax CPE Bundle

Learning Center Bundle
Published: 08/19/2016

$150.00

If you have a promo code, enter it at checkout.

Offer Number: 10040730-0001
Volumes: 1

The Estate and Gift Tax CPE Bundle includes the following on-demand webinars:

  • Planning for the 99% - Persons with Estates Below the Transfer Tax Exclusions
  • Special Gift Tax Issues - Reporting GRATs, IDGTs and GST Allocations
  • Special Valuation Rules, ‘Estate Freezes’ with Chapter 14: Code Secs. 2701-2704
  • Understanding the Federal Gift Tax
  • Valuation Challenges in Gift and Estate Tax Planning Situations: Valuation Reports

Course Listing:


Planning for the 99% - Persons with Estates Below the Transfer Tax Exclusions

This CCH Learning Center course, Planning for the 99% - Persons with Estates Below the Transfer Tax Exclusions, discusses practical planning considerations and techniques in light of the current transfer tax exclusions, while helping practitioners understand how portability and other recent developments can help clients protect assets even when an estate is unlikely to be subject to taxation.

Upon completion of this course, you should be able to:

  • Describe the latest federal estate tax changes.
  • Focus on the essential planning of concern to most clients.
  • Identify opportunities where combining income tax planning with estate planning techniques may benefit clients with small to mid-sized estates.

Field of Study: Taxes
Prerequisites: Basic knowledge of federal income and transfer taxes
Level: Basic

Credit Available / Units
CPE 2.00 CPE
QAS 2.00 CPE


Special Gift Tax Issues - Reporting GRATs, IDGTs and GST Allocations

This CCH Learning Center course, Special Gift Tax Issues - Reporting GRATs, IDGTs and GST Allocations, examines the key issues and processes involved GST allocations when special circumstances are in place. It provides an overview of how to manage GRATs, IDGTs, and other trust issues in connection with preparing gift tax returns.

Upon completion of this course, you will be able to:

  • Understand key aspects and processes of gift tax reporting for GRATS and IDGTs
  • Explain the adequate disclosure rules
  • Properly prepare IRS Form 709

Field of Study: Taxes
Prerequisites: Basic knowledge of federal income and estate and gift taxes
Level: Update

Credit Available / Units
CPE 2.00 CPE
QAS 2.00 CPE


Special Valuation Rules, ‘Estate Freezes' with Chapter 14: Code Secs. 2701-2704

Chapter 14 of the IRC provides special valuation rules limiting taxpayers' ability to transfer appreciating property to family members while retaining some interest in or control over the property. Code Secs 2701-2704 cover these transactions, called "estate freezes," and impose an alternative valuation regime in which the value of the interests retained by the transferor are disregarded, resulting in an overvaluation of the transferor's gift for gift tax purposes. Exceptions allow some estate freezes to remain a possibility through use of trusts and other techniques, but the rules are complex. This CCH Learning Center course, Special Valuation Rules, ‘Estate Freezes' with Chapter 14: Code Secs. 2701-2704, covers the special valuation rules on estate freezes and identifies restrictions placed on retained interests under Code Secs. 2701-2704.

Upon completion of this course, you will be able to:

  • Name the special valuation rules designed to limit the ability of taxpayers to transfer appreciating property to their family members
  • Identify planning opportunities to discuss with clients
  • Answer client questions on estate planning issues

Field of Study: Taxes
Prerequisites: Basic knowledge of federal estate and gift taxes
Level: Intermediate
Course was last updated on: 2/23/2015

Credit Available / Units
CPE 2.00 CPE
QAS 2.00 CPE


Understanding the Federal Gift Tax

This CCH Learning Center course, Understanding the Federal Gift Tax, provides a helpful review of the often misunderstood federal gift tax and the issues raised and new opportunities after recent tax law changes. The course offers a clear, concise and practical review of how the gift tax works. It also looks at compliance and planning tips for using the gift tax in 2015 and beyond. Now that portability rules have been made permanent, there are significant opportunities for planning using gifting on the part of a surviving spouse. In addition, the lifetime exclusion and the GST tax exclusions have been enhanced significantly.

Obtain a comprehensive basic understanding of what the federal gift tax is and how it works

Upon completion of this course you will:

  • Obtain a comprehensive basic understanding of what the federal gift tax is and how it works
  • Know which transfers are subject to the gift tax and those that are not
  • Understand key compliance and reporting requirements for the gift tax
  • Identify planning opportunities with the gift tax

Field of Study: Taxes
Prerequisites: Basic knowledge of federal income and transfer taxes
Level: Overview

Credit Available / Units
CPE 2.00 CPE
QAS 2.00 CPE


Valuation Challenges in Gift and Estate Tax Planning Situations: Valuation Reports

This two CPE hour CCH Learning Center course, Valuation Challenges in Gift and Estate Tax Planning Situations: Valuation Reports, discusses valuation issues surrounding gifts, including how to obtain a valuation expert without waiving the attorney-client privilege and the risks to the estate and tax planner in obtaining a valuation report.

The large number of gifts that occurred at the end of 2012 has resulted in a substantial increase in the likelihood of a taxpayer having to face a gift tax audit. Often valuation is the critical issue in an estate or gift tax audit. Thus, obtaining a solid valuation report is important, and in many cases determinative, of how well the overall tax audit will go. This program discusses how to obtain a valuation expert without waiving the attorney-client privilege, how to make a valuation report as" bulletproof" as possible, when the practitioner can rely on valuation report, the risks to the estate and tax planner in obtaining a valuation report and the penalties that may apply, and the techniques the IRS uses to attack a valuation report.

Upon completion of this course, you will be able to:

  • Understand valuation issues surrounding gifts
  • Obtain a valuation report that will withstand audit scrutiny
  • Explain potential penalties for valuation experts and return preparers with regard to gift tax returns

Field of Study: Taxes
Prerequisites: Basic understanding of gift and estate tax issues
Level: Intermediate
Course was last updated on: 5/19/2015

Credit Available / Units
CPE 2.00 CPE
QAS 2.00 CPE


Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of these courses.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of each course to meet those specifications.