Surgent's Mastering the Fundamentals of Estate and Gift Tax Planning (Self-Study)


Date Valid for one year from purchase date
Format Self-Study (Downloadable PDF)
CPE credits CPE 10.0
10.0 IRS CE approved
of study
Taxes - Technical (10.0)
Standard member fee $150.00
checkmarkStandard nonmember fee $150.00

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While the estate and gift tax have been greatly relaxed, many clients will still require estate planning services in the current year. This course examines the fundamentals of estate planning including critical concepts in marital deduction planning, credit shelter trusts, selection and powers of trustees, and titling and funding issues. The comprehensive manual provides an in-depth analysis of will provisions, checklists, flow charts, and real-life examples.

Who should take this program?

CPAs who advise clients on establishing an estate plan

Major subjects

  • Up-to-the-minute analysis of legislative changes, and planning in light of the changes
  • Complete Code section analysis of the federal estate and gift tax
  • Marital deduction planning -- Second spouse, QTIP trusts, QDOT trusts, power of appointment trusts, and more
  • Credit shelter trusts and the applicable credit amount
  • Uses and techniques of life insurance
  • Tools and techniques in gifting to minors, spouses, and other family members, including uniform transfers (or gifts) to minors' accounts, education trusts, Section Section 2503(b) and (c) trusts, and more
  • Reducing taxes by charitable giving, special credits, and estate freezing techniques
  • Use of irrevocable and revocable trusts and other will substitutes
  • Impact of increasing applicable exclusion amount
  • Portability - Use of deceased spouse unused exclusion amount ("DSUEA")
  • Regs on Estate Basis Reporting

Learning objective(s)

  • Identify what property is included in a decedent's gross estate
  • Understand the use of trusts in an individual's gross estate
  • Calculate estate tax liabilities
  • Be aware of various tools and techniques of transferring property with the least tax liability


Course code Code JSDLMFEP
Sponsor Surgent
NASBA ID#: 103212
Level Basic
Format Self-Study (Downloadable PDF)
Prerequisites Prereq. None