Self-Study
Guide to Gift Taxes
Gift tax strategies, exclusions, and trust planning strategies to help clients make tax-efficient wealth transfers while minimizing their gift tax liability.
$29.00 – $49.00
Webcasts are available for viewing Monday – Saturday, 8am – 8pm ET.
Without FlexCast, you must start with enough time to finish. (1 Hr/Credit)
Secure Transaction CPE Credits
1 Credits: Taxes
Course Level
Overview
Format
Self-Study
Course Description
The federal gift tax can be an unpleasant surprise for those trying to make large gifts to other parties. In the Guide to Gift Taxes course, we describe the payments that are exempt from the gift tax rules, as well as how annual and lifetime exclusions, gift splitting, and the use of trusts can be employed to minimize the impact of the gift tax.
Learning Objectives
Upon successful completion of this course, participants will be able to:
- Identify the situations to which the gift tax might apply.
- Specify how the annual and lifetime gift tax exclusions work.
- Recall how present and future interests impact the applicability of the gift tax.
- Specify how a trust can be used to avoid the gift tax.
Course Specifics
SS824367372
June 7, 2025
There are no prerequisites.
None
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Compliance Information
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-T-02422-24-S
IRS Federal Tax Law Credits: 1
CTEC Course Number: 2071-CE-01990
CTEC Federal Tax Law Credits: 1
CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.
CTEC Notice: California Tax Education Council DOES NOT allow partial credit, course must be taken in entirety. Western CPE has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual “continuing education” requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, by phone toll-free at (877) 850-2832, or on the Internet at www.ctec.org.
Meet The Experts
Steven M. Bragg, CPA, is a full-time book and course author who has written more than 300 business books and courses. He provides Western CPE with self-study courses in the areas of accounting and finance, with an emphasis on the practical application of accounting standards and management techniques. A sampling of his courses include the The New Controller Guidebook, The GAAP Guidebook, Accountants’ Guidebook, and Closing the Books: An Accountant’s Guide. He also manages the Accounting Best Practices podcast. Steven has been the CFO or controller of both public and private companies and has been a consulting manager with Ernst & Young and …
QAS Self-Study
