MGMT X 427.12 - Estate and Gift Taxation

Course Description

This course is intended for professionals who advise clients on estate and gift taxation matters including CPAs, EAs, personal financial planners, and estate planning attorneys. The course examines the unified estate and gift tax, including such topics as includable transfer; valuation problems; deductions for costs, claims, encumbrances, and losses; marital deduction and community property exclusion; charitable deduction; tax computation under unified rate schedule; audit procedures; generation-skipping transfers; disclaimers; and basis of property acquired by gift or inheritance.

Course Outline

This course examines the unified estate and gift tax and is intended for professionals who advise clients on estate and gift taxation matters.

Notes

Contact:
John Caruso
(310) 206-1708
jcaruso@unex.ucla.edu

Prerequisites

X 439.3 Estate Planning.

Accrediting Associations

Minimum Continuing Legal Education (MCLE) Credit 34.0 Hours
Continuing Professional Education (CPE) Credit for Certified Public Accountants (CPAs) 36.0 Hours

Applies Towards the Following Certificates

General Business Studies : Electives - Business Management
General Business Studies with Concentration in Accounting : Electives - Business Management
General Business Studies with Concentration in Entrepreneurship : Electives - Business Management
General Business Studies with Concentration in Finance : Electives - Business Management
General Business Studies with Concentration in International Trade and Commerce : Electives - Business Management
General Business Studies with Concentration in Leadership : Electives - Business Management
General Business Studies with Concentration in Marketing : Electives - Business Management
General Business Studies with Concentration in Real Estate : Electives - Business Management
Study Abroad at UCLA Program : Required
Tax Planning for Individuals : Required Courses