3 Credit HoursEstate & Gift Tax
Estate, Gift & Trust Taxation
Estate and gift tax planning with urgency: the $12.92M exemption sunsets in 2026. Covers gift tax annual exclusions, unified credit, trust taxation (simple vs. complex), generation-skipping transfer tax, and planning strategies before and after the sunset.
Topics Covered
- Gift tax: annual exclusion, unified credit, and split gifts
- Estate tax: gross estate, deductions, and taxable estate
- TCJA exemption sunset and planning strategies
- Trust taxation: simple vs. complex trusts
- Grantor trust rules and intentionally defective trusts
- Generation-skipping transfer tax (GSTT)
- Portability of the deceased spouse unused exclusion
- State estate and inheritance tax considerations
Exam Requirements
Review Questions
9
Throughout the course material
Final Exam Questions
15
Multiple choice, 4 options each
Passing Score
70%
Minimum requirement
Time Limit
1 Year
Self-paced from enrollment
Certificate of Completion
Upon passing the final exam, you will receive a certificate including all required fields:
- Provider name
- Program name
- Program number (upon approval)
- Program dates
- Credit hours awarded
- Instructor signature
- Your name
- Unique certificate number