Estate Tax Planning
Table
of Contents
Chapter 1 The Estate and
Its Administration
Property in Which Decedent
Had Incidents of Ownership
The Executor and
Administrator
Chapter 2 Federal Gift and
Estate Taxes
Economic Growth and Tax
Relief Reconciliation Act
Estate Tax Portability
Provision
Chapter 3 Common Estate
Planning Trusts
Credit Shelter Trusts vs.
Portability
Irrevocable Life Insurance
Trust
Chapter 4 Calculating
Federal Estate Taxes
Adjusted Taxable Gifts
Added to Taxable Estate
Hypothetical Clients -
Calculating the Estate Tax Liability
Client #1 - George and
Sheila Edwards
Client #2 – Bill and Lori
Bell
Click here to see
Hypothetical Clients – Estate Tax Calculation
Paying Estate Taxes and
Settlement Costs
Selling Illiquid Estate
Assets
Using Life Insurance Death
Benefits to Pay Taxes
Chapter 1 Review Questions
Feedback
Chapter 2 Review Questions
Feedback
Chapter 3 Review Questions
Feedback
Hypothetical Clients –
Estate Tax Calculation
Chapter 4 Review Questions
Feedback
Chapter 5 Review Questions
Feedback
Chapter 6 Review Questions
Feedback
CPASelfstudy.com
Course Evaluation