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The Charitable Payraise® is a new financial method designed to help those converting appreciated assets to income-producing resources in a more tax-efficient manner. The result produces substantially increased after-tax client cash flow while supporting the charity(s) of their choice. The charitable tax planning course will identify the changes in tax law that facilitated the new method, elements of the ‘Should’ tax opinion in support of TCP, and the types of assets that do and do not qualify for use. In addition, the roles and responsibilities of the CPA, as well as other professionals, to implement and maintain the method will be addressed.

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Each year, various limits affecting income tax preparation and planning change. Some changes commonly occur each year as a result of inflation indexing, while others occur because of new legislation or the sunsetting of existing law. This course will examine the tax changes affecting 2023 as a result of passage of the Inflation Reduction Act and the inflation-changed limits effective for 2023 that are more significant from the perspective of an income tax preparer. Some context will be supplied, as appropriate, to assist readers in understanding the changes. 

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Suggested Courses

The Charitable Payraise® is a new financial method designed to help those converting appreciated assets to income-producing resources in a more tax-efficient manner. The result produces substantially increased after-tax client cash flow while supporting the charity(s) of their choice. The charitable tax planning course will identify the changes in tax law that facilitated the new method, elements of the ‘Should’ tax opinion in support of TCP, and the types of assets that do and do not qualify for use. In addition, the roles and responsibilities of the CPA, as well as other professionals, to implement and maintain the method will be addressed.

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Each year, income tax return preparation must take into account inflation-related changes to various limits and new tax laws. This course will look at those changes and new laws. The Annual Tax Season Update course is designed to provide valuable information to persons preparing clients’ individual 1040 income tax returns. The course a) examines new tax legislation and changes in various limits that reflect inflation, b) provides a general tax review, and c) discusses important rules governing tax return preparer ethics, practices and procedures.

Please Note: This course covers tax issues applicable to 2023 income reported in the 2024 tax season.

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The SECURE Act 2.0 course will discuss the various provisions of the Act, beginning with those provisions that are immediately effective and followed by those that become effective in subsequent years. In doing so, appropriate context is added to facilitate understanding of the pre-enactment environment and the impact of the legislative changes.

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Similar Courses

The Charitable Payraise® is a new financial method designed to help those converting appreciated assets to income-producing resources in a more tax-efficient manner. The result produces substantially increased after-tax client cash flow while supporting the charity(s) of their choice. The charitable tax planning course will identify the changes in tax law that facilitated the new method, elements of the ‘Should’ tax opinion in support of TCP, and the types of assets that do and do not qualify for use. In addition, the roles and responsibilities of the CPA, as well as other professionals, to implement and maintain the method will be addressed.

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Please Note: This course covers tax issues applicable to 2022 income reported in the 2023 tax season.

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Suggested Courses

The Charitable Payraise® is a new financial method designed to help those converting appreciated assets to income-producing resources in a more tax-efficient manner. The result produces substantially increased after-tax client cash flow while supporting the charity(s) of their choice. The charitable tax planning course will identify the changes in tax law that facilitated the new method, elements of the ‘Should’ tax opinion in support of TCP, and the types of assets that do and do not qualify for use. In addition, the roles and responsibilities of the CPA, as well as other professionals, to implement and maintain the method will be addressed.

The Charitable Payraise- A Strategy for Better Retirements and Lasting Legacies (Video) (1 Hrs)

Each year, income tax return preparation must take into account inflation-related changes to various limits and new tax laws. This course will look at those changes and new laws. The Annual Tax Season Update course is designed to provide valuable information to persons preparing clients’ individual 1040 income tax returns. The course a) examines new tax legislation and changes in various limits that reflect inflation, b) provides a general tax review, and c) discusses important rules governing tax return preparer ethics, practices and procedures.

Please Note: This course covers tax issues applicable to 2023 income reported in the 2024 tax season.

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The SECURE Act 2.0 became law as part of the Consolidated Appropriations Act, 2023 enacted on December 29, 2022. It contains a wide range of provisions designed to encourage retirement savings. Additionally, it brings about changes affecting required minimum distributions, Roth IRAs, and designated Roth accounts. The Act addresses desirable outcomes, including:

  • Creating improved retirement security;
  • Ensuring retirement income preservation;
  • Simplifying retirement plan rules; and
  • Enhancing federal revenue.

The SECURE Act 2.0 course will discuss the various provisions of the Act, beginning with those provisions that are immediately effective and followed by those that become effective in subsequent years. In doing so, appropriate context is added to facilitate understanding of the pre-enactment environment and the impact of the legislative changes.

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Please Note: This course covers tax issues applicable to 2022 income reported in the 2023 tax season.

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Each year, various limits affecting income tax return preparation and tax planning are affected by inflation-related changes. In addition, various laws passed to address the financial consequences of the coronavirus pandemic significantly affect tax planning and may also affect taxpayers’ income tax liability. This course will examine many of those changes. 

The Annual Tax Filing Season Update course discusses new tax law and recent updates for the 2023 filing season, provides a general tax review, and examines important rules governing tax return preparer ethics, practices and procedures. 

Please Note: This course covers tax issues applicable to 2022 income reported in the 2023 tax season.

2023 Annual Tax Season Update - Mirrors the IRS-AFTR (8 Hrs)
Course Details

Estate Planning - Mini Course (Course Id 246)

Updated / QAS / Registry / EA
  Add to Cart 
Author : Danny C Santucci, JD
Course Length : Pages: 28 ||| Review Questions: 10 ||| Final Exam Questions: 10
CPE Credits : 2.0
IRS Credits : 2
Price : $17.95
Passing Score : 70%
Course Type: NASBA QAS - Text - NASBA Registry - IRS Enrolled Agents
Technical Designation: Technical
Primary Subject-Field Of Study:

Taxes - Taxes for Course Id 246
Description :

Estate planning is when tomorrow becomes today! As a result of recent legislation, estate planning has been made surprisingly simple. This mini-course surveys wills, living trusts, gifts, insurance, marital property, and probate avoidance. The will and trust forms are explored along with living wills, durable powers of attorney, and nominations of conservator. 
Usage Rank : 22143
Release : 2023
Version : 1.0
Prerequisites : General understanding of federal income taxation.
Experience Level : Overview
Additional Contents : Complete, no additional material needed
Additional Links :
What Is Estate Planning?
Advance Preparation : None.
Delivery Method : QAS Self Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 08-Jul-2023
NASBA Course Declaration : Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.
Approved Audience :

NASBA QAS - Text - NASBA Registry - IRS Enrolled Agents - 246
Keywords : Taxes, Estate, Planning, Mini, Course, cpe, cpa, online course
Learning Objectives :

As a result of studying the assigned materials, you should be able to meet the objectives listed below.

ASSIGNMENT
    At the start of the materials, participants should identify the following topics for study:
      * Estate planning team & administration
      * Unlimited marital deduction & applicable exclusion amount
      * Primary dispositive plans
      * Trusts
      * Annual gift tax exclusion
      * Annuities & installment sales to family members
      * Charitable remainder trusts
      * Family limited partnerships
      * Buy-sell agreements
      * Family documents
Learning Objectives:
    After reading the materials, participants will be able to:
      1. Recognize members of the estate planning team including their role in the estate administration process, specify the unlimited marital deduction requirements, cite the applicable exclusion amount and identify the effects of stepped-up basis particularly, the repealed of modified carryover basis.
      2. Determine the limits of a simple will and the advantages and disadvantages of living trusts.
      3. Identify specialized estate planning tools and how they permit clients to pass more wealth and save death taxes, cite the uses of a durable power of attorney, and specify instances when a conservatorship is appropriate.
Course Contents :

Chapter 1 - Estate Planning

 

Introduction

Estate Planning Team

Attorney

Accountant

Insurance Agents

Financial Planner

Estate Administration

Probate Court

Executor

Internal Revenue Service

Trustee

Changing Legislative Landscape

Unlimited Marital Deduction

Outright To Spouse

Marital Deduction Trust

Qualified Terminable Interest Property Trust

Applicable Exclusion (or Exemption) Amount

Spousal Portability of Unused Exemption Amount - §2010(c)(2)

Stepped-up & Modified Carryover Basis

Modified Carryover Basis - §1022

Limited Basis Increase for Certain Property

2010 Special Election

Basic Estate Planning Goals

Primary Dispositive Plans

Simple Will

Danger for Larger Estates

Probate

Transfers within Probate

Disposition of Property without a Will

Transfers outside Probate

Joint Tenancy with Right of Survivorship

Tenancy in Common

Retirement Plan & Individual Retirement Accounts

Life Insurance

Gifts

Payable on Death Accounts (POD)

Transfers Using a Trust

Trusts

Types of Trusts

Living Trusts

Testamentary Trusts

Revocable & Irrevocable

Living “A-B” Revocable Trust

Living “A-B-C” (QTIP) Trust

Impact of Spousal Portability on Trust B under TUIRJCA

Special Planning Tools

Spending

Annual Gift Tax Exclusion

Per Donee/Per Year

Gifts in Excess of the Annual Exclusion

No Gift Tax

Gifts within 3 Years of Death

Uniform Gifts to Minors Act

Exception for Minor’s Trusts - §2503(b) & (c)

Medical & Tuition Exclusion - §2503(e)

Qualifying Transfers

Installment Payment of Estate Taxes - §6166

Computation - §6601(j)

Eligibility & Court Supervision

Closely Held Business

Acceleration of Payment

Annuities

Deferred Annuity

Private Annuity

Unsecured Promise

Installment Sale to Family Member

Self-Canceling Installment Notes

Minor Trusts

Charitable Remainder Trusts

Charitable Remainder Annuity Trust

Cumulative Annuity

50% & 10% Annuity Restrictions - §664(d)

Pooled Income Fund

Charitable Remainder Unitrust

Charitable Lead Trust

Grantor Retained Income Trusts

Qualified Personal Residence Trusts (QPRTs)

Grantor Retained Annuity Trusts (GRAT’s)

Grantor Retained Unitrusts (GRUT’s)

Insurance Trusts

Family Limited Partnerships

Estate Savings

Income Tax Savings

Family Partnership Requirements

Recognizing a Partner

Control

Transferability

Donee as a Partner

Minor as a Partner

Purchased Interests

Capital Interest in the Partnership

Capital as a Material Income Producing Item

Buy-Sell Agreements

Definition

Contractual Format

Funding

Life Insurance Funding

Purchase Price & Terms

Valuation

Estate Tax Valuation

Using the Buy-Sell Agreement to Set Value

Family Documents

Living Will

Property Agreement & Inventory

Durable Power Of Attorney

Power of Attorney for Health Care

Conservatorship

Types

Funeral Arrangements

Anatomical Gifts

 

Glossary
Estate Tax CPE Courses: https://www.cpethink.com/estate-taxes-planning
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