This course will give you the knowledge necessary to
discuss the implications of federal estate and gift taxes,
and to answer common tax-related client questions.
After successfully completing this course, you should be able to:
Explain the impact of the unified tax system
Identify the types of property included in the
gross estate
Explain the principles of valuing property in the
gross estate
Identify property that may be subject to a discount
in valuation
List deductions, exclusions, and credits that apply to
either the estate or gift tax
Describe transfers that are subject to the gift tax
Calculate estate or gift tax due
Who Should Attend:
Trust Officers who have already achieved a basic level
of knowledge and understanding of federal estate and
gift taxes.
