Webcast
Basic
CPE Credits
1 Credits: Taxes
Course Description
At first, when any of us heard of the possibility of gain realization at death, we thought 23.8%. However, along comes two bills from the house and senate from Pascrell and Van Hollen, and the proposal of a 39.6% long term capital gain rate for households making over 1 million dollars as well as the elimination of the “step-up” at death. Join Robert Keebler as he takes you through the heart of the issue regarding this proposals -gain realization at death and gifting.
Learning Objectives
At the end of this course you will be able to understand:
- The New Proposed 39.6% Capital Gains Rate
- Elimination of the “Step-Up”
- Introduced Legislation- Exemptions and Special Rules for Grantor Trusts
- Sensible Taxation and Equity Promotion (Step) Act of 2021 Analysis
- Exception to Forced Recognition Under Proposed New §1261
- Forced Recognition at Gift and Death
- Common Planning Situations and Planning Ideas
- Deductions for Appraisals
- Extensions of Time for Payment of Tax
- Gain Harvesting and Capturing a Lower Tax Rate
Course Specifics
|
Course ID WC1821241614 |
Revision Date May 14, 2021 |
Prerequisites None |
Advanced Preparation None |
Compliance information
NASBA Provider Number: 103220
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-T-02207-22-O
IRS Federal Tax Law Credits: 1
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-T-02207-22-O
IRS Federal Tax Law Credits: 1
CTEC Provider Number: 2071
CTEC Course Number: 2071-CE-1589
CTEC Federal Tax Law Credits: 1
CTEC Course Number: 2071-CE-1589
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 registeration 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.
Course Instructor
Robert Keebler, CPA/PFS, AEP (Distinguished), CGMA, MST is a partner with Keebler & Associates, LLP and the current chairman of the AICPA Advanced Estate Planning Section. In 2007 he was inducted into the Estate Planning Hall of Fame of National Association of Estate Planners & Councils. He has also been named by CPA Magazine as one of the Top 100 Most Influential Practitioners in the United States and one of the Top 40 Tax Advisors to Know During a Recession. His practice includes family wealth transfer and preservation planning, charitable giving, retirement distribution planning, and estate administration. Mr. Keebler frequently represents …
Gain Realization at Gift and Death
CPE CREDITS
1 Credits: Taxes
$49.00
Webcasts are available for viewing Monday - Saturday, 8am - 8pm ET.
Webcast
Basic
CPE Credits
1 Credits: Taxes
Course Description
At first, when any of us heard of the possibility of gain realization at death, we thought 23.8%. However, along comes two bills from the house and senate from Pascrell and Van Hollen, and the proposal of a 39.6% long term capital gain rate for households making over 1 million dollars as well as the elimination of the “step-up” at death. Join Robert Keebler as he takes you through the heart of the issue regarding this proposals -gain realization at death and gifting.
Learning Objectives
At the end of this course you will be able to understand:
- The New Proposed 39.6% Capital Gains Rate
- Elimination of the “Step-Up”
- Introduced Legislation- Exemptions and Special Rules for Grantor Trusts
- Sensible Taxation and Equity Promotion (Step) Act of 2021 Analysis
- Exception to Forced Recognition Under Proposed New §1261
- Forced Recognition at Gift and Death
- Common Planning Situations and Planning Ideas
- Deductions for Appraisals
- Extensions of Time for Payment of Tax
- Gain Harvesting and Capturing a Lower Tax Rate
Course Specifics
|
Course ID WC1821241614 |
Revision Date May 14, 2021 |
Prerequisites None |
Advanced Preparation None |
Compliance information
NASBA Provider Number: 103220
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-T-02207-22-O
IRS Federal Tax Law Credits: 1
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-T-02207-22-O
IRS Federal Tax Law Credits: 1
CTEC Provider Number: 2071
CTEC Course Number: 2071-CE-1589
CTEC Federal Tax Law Credits: 1
CTEC Course Number: 2071-CE-1589
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 registeration 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.
Course Instructor
Robert Keebler, CPA/PFS, AEP (Distinguished), CGMA, MST is a partner with Keebler & Associates, LLP and the current chairman of the AICPA Advanced Estate Planning Section. In 2007 he was inducted into the Estate Planning Hall of Fame of National Association of Estate Planners & Councils. He has also been named by CPA Magazine as one of the Top 100 Most Influential Practitioners in the United States and one of the Top 40 Tax Advisors to Know During a Recession. His practice includes family wealth transfer and preservation planning, charitable giving, retirement distribution planning, and estate administration. Mr. Keebler frequently represents …
Gain Realization at Gift and Death
CPE CREDITS
1 Credits: Taxes
Webcasts are available for viewing Monday - Saturday, 8am - 8pm ET.
$49.00