Estate Planning Tools & Techniques Self-Study Webinar (10 Hours)


If you have estate planning clients, you may already be aware that estate tax laws are complicated and subject to change. This targeted self-study webinar gives you the tools to handle estate planning challenges and provides you with:

  • Sophisticated estate planning techniques used by experts to minimize estate and gift taxes
  • Methods for avoiding common mistakes the IRC doesn't mention
  • Checklists, practice aids and samples of relevant documents to help you perform estate planning professionally

To guide CPAs and tax practitioners through complex estate planning issues and strategies designed to maximize tax-saving opportunities. The self-study webinar provides you with proven tools and techniques for reducing estate and gift taxes to the lowest amount allowable under the law.

  • Brief review of estate and gift tax law, including those provisions contained in the Tax Cuts and Jobs Act of 2017
  • Planning techniques to handle the latest IRS regulations
    – Marital deduction trusts
    – Irrevocable life insurance trusts
    – Annual exclusion giving
    – Charitable trust giving
    – Estate freezes
    – Buy/sell agreements
    – Family limited partnerships
  • Marketing estate planning services

• Recognize the primary consideration in the ultimate disposition of a client’s assets

• Recognize the typical will requested by long-term married couples with adult children

• Recognize the term “intestate”

• Recognize the term “probate”

• Identify means in which to avoid probate

• Identify the ramifications of holding assets in a living trust

• Identify the client circumstances likely to result in a living trust

• Identify probate from non-probate assets

• Identify the most common types of co-tenancies

• Identify the gift tax consequences of holding assets as “tenants in common”

• Identify the beneficiary of assets held as “joint tenants with right of survivorship”

• Identify the estate tax consequences of holding assets as “joint tenants with right of survivorship”

• Recognize the ramifications of holding property in a manner inconsistent with one’s intentions

• Recognize the tax benefits of making taxable gifts above and beyond the lifetime exemption

• Recognize the top effective transfer tax rate in effect in prior years

• Determine a decedent’s gross estate

• Identify the Congressional intent behind including adjusted taxable gifts in the estate tax calculation

• Determine a decedent’s tentative tax base

• Determine a decedent’s estate tax due

• Determine a decedent’s estate tax due after application of the unified credit

• Identify the typical IRS status of a grantor trust

• Identify the categories of non-grantor trusts

• Determine those trusts which will and will not be included in a decedent’s gross estate

• Identify the primary tax characteristics of life insurance

• Identify the current annual gift tax exclusion

• Identify the basics of annual exclusion giving

• Determine the maximum amount of assets that can be transferred annually, gift tax free, by a married couple

• Recognize what a remainder interest is associated within estate planning

• Recognize the gift tax consequences of asset transfers to trusts with Crummey withdrawal rights

• Recognize the reasons for establishing a 2503(c) minor’s trust instead of merely gifting assets to an UTMA/UGMA account

• Recognize the characteristics of deductible medical and educational gifts

• Determine assets most suited to gifting

• Recognize the income tax effect of gifting appreciated assets

• Recognize the income tax effect of bequeathing appreciated assets

• Identify the basic characteristics of the marital deduction

• Identify the basic characteristics of the use of marital/nonmarital trusts in estate planning

• Identify the significance of a terminal interest in estate planning

• Identify the trust popular in second marriage situations where there are children from first marriages

• Recognize the benefits of the use of a QTIP trust

• Identify the general method used to allow the deferral of estate taxes upon the first spouse to die

• Identify the characteristics of the charitable deduction in estate planning

• Recognize the general goals of life insurance in estate planning

• Recognize the income tax consequences of life insurance in estate planning

• Recognize the estate tax consequences of life insurance in estate planning

• Identify the characteristics of a life insurance trust

• Identify the characteristics of a family limited partnership

• Identify the commonly accepted methods for determining the value of a business for purposes of a buy-sell agreement

• Identify the common methods of funding buy-sell agreements

• Recognize the benefits of marketing estate planning services


Estate Planning: An Overview or equivalent.


No advance preparation required.

Level of Knowledge: 


CPE Credit: 
NASBA Field of Study: