Building on the knowledge gained in the first and second parts of the series, this course will cover complex estate tax techniques, such as grantor retained annuity trusts (GRATs), qualified personal residence trusts (QPRTs), and intentionally defective grantor trusts (IDGTs). Participants will learn how these techniques can be used to reduce estate taxes and transfer wealth to future generations.

The course will also cover the tax implications of charitable giving, including the use of charitable remainder trusts (CRTs) and charitable lead trusts (CLTs). We’ll explore the advantages and disadvantages of these techniques and learn how to integrate them into estate plans to maximize tax benefits.

Learning Objectives:

• Identify how to work with other professionals, such as attorneys, accountants, and financial planners, to develop comprehensive estate plans that incorporate advanced estate tax techniques and charitable giving strategies


• Evaluate, using critical thinking skills, complex estate tax scenarios and provide solutions to minimize estate tax liability and maximize the transfer of wealth


• Determine effective communication skills to explain advanced estate tax techniques and charitable giving strategies to clients and other professionals


• Recognize how to apply newly gained knowledge to real-world situations and cases to gain practical experience in estate planning


• Recall how a deeper understanding of estate planning and tax law can be applied to one’s own financial planning or used to assist clients with their estate planning needs

NASBA Approved

CPAacademy.org (Sponsor Id#: 111889) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222

EA Approved

CPAacademy.org (Sponsor Id#: HURS9) has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual. Credit earned by attendees with a PTIN will be reported directly to the IRS as required of all providers. To ensure your CPE hours are reported, update your profile in My Account to include your PTIN number. Please note: IRS CE is only mandatory for EAs and ERPAs. For all other tax return preparers, CE is voluntary.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222