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Advanced Estate & Trust Taxation - Tax Staff Essentials, Level 4 - Tax Manager/Director

Author/Moderator: Stephen Brooks, CPA/PFS, CFP(R), MST
Publisher: AICPA
Availability: Online Access
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Save when you buy the complete Tax Staff Essentials, Level 4 – Tax Manager/Director bundle.

This comprehensive CPE course offers you an understanding of the federal income taxation of trusts and decedents’ estates, along with the effects certain tax scenarios have on the beneficiaries of those trusts and estates. It also provides some basic planning options that help minimize taxes during income accumulation, distribution, or the transfer of wealth to intended beneficiaries.

Topics Discussed

  • Grantor trusts
  • Intrafamily Property Transfers
  • Asset protection
  • Self-cancelling installment notes (SCIN)
  • Eligible Small Business Trusts (ESBTs)
  • Property Ownership and Powers of Appointment
  • Life Insurance Contracts in Estate Planning

Learning Objectives
When you complete this course you will be able to:

  • Understand what various types of trusts and life insurance may be used in an effective estate plan.
  • Utilize available credits and deduction provisions in the 2010 Tax Relief Act to reduce estate and gift taxes for years before 2013.
  • Minimize estate and gift transfer taxes via planning techniques and opportunities.

Prerequisite: Basic knowledge of estate and gift taxation or completion of AICPA course Estate & Trust Primer (TSE.ETP)

Advanced Preparation: None

Tax Section Members Receive Additional Savings! 

When you log into this website with your AICPA member user account, the section/credential discount will be automatically applied during checkout. Should you have any questions or encounter any issues, please contact the AICPA Service Center at 888-777-7077 or

Find out more information on the Tax Section.

NASBA Field of Study: Taxes
Level: Advanced
Recommended CPE Credit: 6.5
Advanced Estate & Trust Taxation - Tax Staff Essentials, Level 4 - Tax Manager/Director
Product# 157841
Availability: Online Access 1 Year
For registered users only
AICPA Member:$149.00
Your Price:$189.00
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