Courses

CCP 178:  Estate Planning

This course covers planning and managing federal estate and gift tax planning and opportunities.  The perspectives of a variety of parties are considered including heirs, fiduciaries, estates, trusts, beneficiaries, donors, and donees.  Topics include asset valuation, estate tax deductions, exemptions and credits.  Significant time is given to the transfer of amount at death and the dispositive tools available to clients.

Refer to the more detailed topic list in CFP Board’s Guide to CFP® Certification.

53. Characteristics and consequences of property titling
54. Methods of property transfer at death
55. Estate planning documents
56. Gifting strategies
57. Gift tax compliance and tax calculation
58. Incapacity planning
59. Estate tax compliance and tax calculation
60. Sources for estate liquidity
61. Powers of appointment
62. Types, features, and taxation of trusts
63. Qualified interest trusts
64. Charitable transfers
65. Use of life insurance in estate planning
66. Marital deduction
67. Intra-family and other business transfer techniques
68. Deferral and minimization of estate taxes
69. Generation-skipping transfer tax (GSTT)
70. Fiduciaries
71. Income in respect of a decedent (IRD)
72. Postmortem estate planning techniques
73. Estate planning for non-traditional relationships

Interpersonal Communication

74. Client and planner attitudes, values, biases and behavioral characteristics and the impact on financial planning
75. Principles of communication and counseling

Professional Conduct and Fiduciary Responsibility

76. CFP Board’s Code of Ethics and Professional Responsibility and Rules of Conduct
77. CFP Board’s Disciplinary Rules and Procedures
78. CFP Board’s Financial Planning Practice Standards