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.

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

Interpersonal Communication

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

Professional Conduct and Fiduciary Responsibility

  • Topic 76: CFP Board’s Code of Ethics and Professional Responsibility and Rules of Conduct
  • Topic 77: CFP Board’s Disciplinary Rules and Procedures
  • Topic 78: CFP Board’s Finan