Self-Study
2
Intermediate
Taxes
General tax preparation experience

Course Description

Tax planning for charitable giving is essential in helping your clients realize the greatest tax benefits from their donations. Join Steven Siegel, an expert in estate and tax planning, as he provides a review of exclusions from transfer taxation, analysis into the characteristics of charitable remainder trusts and charitable lead trusts, and insight into recent changes in the law of exclusions from transfer taxation. You'll come away from this course with a toolkit of strategies on how to advise your clients in charitable giving while providing excellent tax-saving opportunities.



Instructor

Steven G. Siegel, JD, LLM

Steven G. Siegel, JD, LLM, is president of The Siegel Group, which provides consulting services to attorneys, accountants, business owners, family offices, and financial planners. Based in Morristown, New Jersey, the Group provides services throughout the United States.

Steven is the author of many books, including: The Grantor Trust Answer Book (2015 CCH); CPA’s Guide to Financial and Estate Planning (AICPA 2014); Federal Fiduciary Income Taxation (Foxmoor 2014); and Federal Estate and Gift Tax (Foxmoor 2014).

In conjunction with numerous tax-planning lectures he has delivered for the National Law Foundation, Steven has prepared extensive lecture materials on the following subjects: planning for an aging population, preparing the audit-proof federal estate tax return, business acquisitions, estate planning, dynasty trusts, planning with intentionally defective grantor trusts, S corporations, and many others.

Steven has delivered hundreds of lectures to thousands of attendees in live venues and via webinars throughout the United States on tax, business, and estate planning topics on behalf of numerous organizations, including Western CPE, the Heckerling Institute on Estate Planning, CCH, National Law Foundation, AICPA, the National Society of Accountants, CohnReznick, Foxmoor Continuing Education, many state CPA societies and estate planning councils, and on behalf of private companies.

He’s presently serving as an adjunct professor of law in the graduate tax program (LLM) of the University of Alabama School of Law, and he has served as an adjunct professor of law at Seton Hall University and Rutgers University law schools.

Steven holds a bachelor’s degree from Georgetown University (magna cum laude, Phi Beta Kappa); a juris doctor from Harvard Law School; and an LLM in taxation from New York University Law School.



Course Specifics

Taxes
Nov 21, 2018
General tax preparation experience
SS8162559
None


Compliance Information

103220
IRS Provider #: 0MYXB
IRS Course ID: 0MYXB-T-01092-16-S
IRS Federal Tax Law Credits: 2
CTEC Provider #: 2071
CTEC Course ID: 2071-CE-1055
CTEC Federal Tax Law Credits: 2
Qualifies for CA Fraud: No


Learning Objectives

Upon successful completion of this course, participants will be able to:

 

  • Identify the factors affecting charitable giving and the resulting tax benefits (income, gift, estate, and generation-skipping taxes) in order to utilize strategies which will meet both charitable goals and tax savings goals.
  • Cite various trusts and other tax planning tools available for use in charitable and tax planning when preparing an estate plan and list their characteristics.
  • Recognize the applicable IRS Code regulations governing the amounts and timing of charitable deductions for income, estate, and gift tax and perform the calculations of such deductions.
  • Identify various income and tax reporting requirements for noncharitable beneficiaries of CRTs.
  • Cite characteristics and uses of charitable lead trusts.

 



Choose Your Preferred Format


Online Access

Get immediate access to a robust collection of learning and reference materials, allowing you to dive deep into the information you need. Our self-study materials are authored by top-quality, industry experts who focus on helping you grasp concepts quickly using real-life examples. Download your CPE to any device, and take it with you so you can learn when and wherever you want. Complete your CPE with an online exam, and enjoy instant grading with the option to print your certificate immediately upon passing.

online access
Hard Copy

Our self-study materials are authored by top-quality, industry experts. You’ll receive a bound notebook of all the course materials, shipped to you within one business day. In addition, you’ll also have full online access. Each self-study package includes a robust collection of learning and reference materials to help you cover the information efficiently and put it into practice immediately.

hard copy
Self-Study Video

Experience high-quality instruction with our Self-Study Videos, available to you 24/7. With more than 80+ videos currently in the Western CPE Self-Study Video library, you can see and hear our expert instructors deliver the information you need in a dynamic way that allows you to immediately apply your learning. Unlike a live course or webcast, you can complete the course on your own time, playing and pausing as needed. Self-Study Videos allow you to complete your CPE requirements on your own time.

hard copy


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