This course describes how to identify what is included in the gross estate and demonstrate how to calculate gross estate amounts, discuss portability, and explain the benefits of electing portability. It also describes Generation Skipping Transfer Taxes.
Learning Objectives
- Identify and calculate the gross estate of the decedent.
- Recognize the various deductions and credits available when calculating the gross estate of a decedent.
- Recognize the benefits of electing portability and calculating portability exemption amounts.
- Discover and describe the purpose of Generation Skipping Transfer Tax according to the IRC.
Last updated/reviewed: August 12, 2023
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Prerequisites
Course Complexity: Advanced
No advanced preparation or prerequisites are required. However, it is recommended to take first
2022 Estate Taxes Part 1
Education Provider Information
Company:
Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA
95113
Contact:
For more information regarding this course, including complaint and
cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to
.
Andrew ClarkInstructor