Course Information
Estate Planning Business Issues
Course Information
| Title: | Estate Planning Business Issues |
|---|---|
| Category: | Taxation |
| Field of Study: | Taxes |
| Course Code: | M041 |
| CPE Credits: | 2.0 |
| Price: | 19.95 |
Description
Description:
Practitioners are brought up-to-date information on tax issues affecting estate planning and business issues. A major emphasis of this mini-course is practical estate planning solutions that are cost effective. Devised to reduce or eliminate estate problems and death taxes, this comprehensive guide examines wills, trusts, gifts, insurance, private annuities, and other general estate planning tools. The planning issues and problems that arise from owning a business interest are also addressed.
Delivery Method: Online Interactive Self Study
Level: Overview
Prerequisites: None
Advanced Preparation: None
Course Details
Category: Taxation
Field of Study: Taxes
Passing Score: 70%
Technical Details: Taxation is a technical field of study for all states.
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Objectives
Objectives:
1. Identify the unlimited marital deduction specifying its effect on the gross estate evaluation and the impact of stepped-up basis as they affect survivors and heirs, and recognize the benefits of establishing even a simple will and its control over certain assets. 2. Recognize the primary ways to dispose of assets using trusts and annuities including the importance of family documents to manage assets. 3. Recognize the starting point used to value a business’s tangible as-sets, cite the R.R. 59-60 business valuation factors and the steps in R.R. 68-609’s valuation formula for intangible assets and goodwill stating the effect of both rulings on the total value of a business, determine the adjustment caused by minority interests in a closely held business and their impact on final evaluation. 4. Identify ways to dispose of a business interest before death to family members while avoiding the provisions of the constructive ownership rules. 5. Recognize deferred compensation agreements as a valuable estate plan
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Profession
NASBA: Yes
QAS: Yes
CPA: Suitable for all CPAs
IRS: IRS credit for Enrolled Agents.
Profession Identifiers: CPA, Enrolled Agents