CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS

All New and Current customers who purchase the Premium, Plus, or Core (Total Value Package) 2021 Federal Tax Update or the 2021 Federal and California Update will get the Tax Advisory Complement Bundle for free.

NOTE:

  • New Federal Tax Update customers will get an immediate email with a coupon code for the free course once their Tax Update purchase is complete.
  • Current Customers that purchased the Premium, Plus, or Core (Total Value Package) 2021 Federal Tax Update will get an email with a coupon code to get the Tax Advisory Complement Bundle for free.

Gain Realization at Gift and Death

Icon_Webcast
Webcast
Icon_Level
Basic
Credits
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
Prerequisites

None

Advanced Preparation

None

Compliance information

NASBA Provider Number: 103220
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-T-01799-21-O
IRS Federal Tax Law Credits: 1
CTEC Provider Number: 2071
CTEC Course Number: 2071-CE-1589
CTEC Federal Tax Law Credits: 1

Course Instructor

Robert Keebler Headshot
Robert Keebler, CPA, AEP, MST, CGMA

Robert S. 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 …

Robert Keebler, CPA, AEP, MST, CGMA Read More »

Gain Realization at Gift and Death

CPE CREDITS
1 Credits: Taxes

$49.00


Webcasts are available for viewing Monday – Saturday, 8am – 10pm ET.
This webcast is 1 hours in length so you must start it before 09:00 pm ET.
Start within 8 hour(s) and 46 minutes to watch today.

Icon_Webcast
Webcast
Icon_Level
Basic
Credits
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
Prerequisites

None

Advanced Preparation

None

Compliance information

NASBA Provider Number: 103220
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-T-01799-21-O
IRS Federal Tax Law Credits: 1
CTEC Provider Number: 2071
CTEC Course Number: 2071-CE-1589
CTEC Federal Tax Law Credits: 1

Course Instructor

Robert Keebler Headshot
Robert Keebler, CPA, AEP, MST, CGMA

Robert S. 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 …

Robert Keebler, CPA, AEP, MST, CGMA Read More »

Gain Realization at Gift and Death

CPE CREDITS
1 Credits: Taxes

Webcasts are available for viewing Monday – Saturday, 8am – 10pm ET.
This webcast is 1 hours in length so you must start it before 09:00 pm ET.
Start within 8 hour(s) and 46 minutes to watch today.

$49.00