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| Trust and Estates: Gift & Estate Case Law Update 2013 - (130422N) |
Course CPE: 2 hours
Field(s) of Study: Accounting (Governmental)–2 hrs
Program Level: Overview
Prerequisites: None required. These overview programs may be appropriate for professionals at all organizational levels.
Advanced Preparation: None
Delivery Method: Self-Study |
Item
Number: 13PBV0422
Shipping Weight: 0lbs. 0oz. |
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$147.00 |
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Recording Date: April 22, 2013
Presenter: Peter Agrapides
Program Description:
This webinar will introduce attendees to the most recent relevant case law of which they need to be familiar in order to prepare gift and estate tax valuations. A variety of case law topics will be covered, including:
- Section 2036 issues and similar “Bad Facts” cases
- Historical trend of case law related to adjusting for built-in capital gains tax (BIG Tax)
- Overview of Gallagher v. Commissioner
- Case law associated with improving owner/officer compensation adjustments
After completing this course, you will be able to:
- Determine how to utilize case law to strengthen reports
- Recognize how to locate, summarize, and cite case law
- Identify key pitfalls in the estate-planning process, as well as communicate a better strategy to clients and other advisors)
- Determine the rationale behind adjusting for the built-in capital gains tax in C-Corporations
- Select relevant theory to adjust owner’s compensation
For more information regarding refund or concerns, please contact our offices at (800) 677-2009.
The Consultants’ Training Institute (CTI) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. |
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