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 68: Characteristics and Consequences of Property Titling
  • Topic 69: Methods of Property Transfer at Depth
  • Topic 70: Estate Planning Documents
  • Topic 71: Gifting Strategies
  • Topic 72: Gift Tax Compliance and Tax Calculation
  • Topic 73: Incapacity Planning
  • Topic 74: Estate Tax Compliance and Tax Calculation
  • Topic 75: Sources for Estate Liquidity
  • Topic 76: Powers of Appointment
  • Topic 77: Types, Features, and Taxation of Trusts
  • Topic 78: Qualified Interest Trusts
  • Topic 79: Charitable Transfers
  • Topic 80: Use of Life Insurance in Estate Planning
  • Topic 81: Valuation Issues
  • Topic 82: Marital Deduction
  • Topic 83: Deferral and Minimization of Estate Taxes
  • Topic 84: Intra-Family and Other Business Transfer Techniques
  • Topic 85: Generation-Skipping Transfer Tax (GSTT)
  • Topic 86: Fiduciaries
  • Topic 87: Income in Respect of a Descendant (IRD)
  • Topic 88: Postmortem Estate Planning Techniques
  • Topic 89: Estate Planning for Non-Traditional Relationships