Stay ahead in the complex world of estate, gift, and trust taxation with this on-demand six-course series. Designed specifically for tax practitioners and accounting professionals, this comprehensive bundle delivers in‑depth, up‑to‑date analysis of the most critical issues and legislative changes shaping estate planning today.
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2028 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
Tax laws are constantly evolving due to new legislation, Treasury guidance, and court rulings. As congressional dynamics shift, uncertainty surrounding future tax policy increases, making it essential for practitioners to stay informed and proactive. This quarterly course provides an in-depth review of the most recent legislative, regulatory, and case law developments, offering insight into how these changes impact tax planning and compliance.
With anticipated tax law revisions on the horizon, practitioners must be prepared to navigate potential policy shifts and IRS interpretations. This course will not only cover the latest tax updates but also provide practical strategies for adapting to an unpredictable legislative landscape. Attendees will gain actionable insights to ensure they continue delivering accurate, high-quality services to their clients in an ever-changing tax environment.
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2028 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
Gift tax reporting is complex, and common mistakes can lead to audits, penalties, and unintended tax consequences. This course examines the most frequently misreported gift tax transactions and provides guidance on avoiding costly errors.
Participants will explore key reporting challenges, including gift splitting, Crummey transfers, generation-skipping tax (GST) allocation, annual exclusion misapplications, and the proper allocation of the deceased spouse’s unused exclusion (DSUE). The course will also cover reportable transactions related to discounted gifts, including valuation considerations, IRS scrutiny of valuation discounts, and best practices for properly reporting discounted transfers.
Practitioners will gain the knowledge needed to ensure accurate and compliant Form 709 filings while minimizing tax risks for clients. This course is ideal for tax professionals advising clients on gift tax planning and reporting.
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2027 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
Income in respect of a decedent (IRD) defines a category of assets includable in the decedent’s taxable estate but which the decedent has not yet received. In addition to the estate tax consequences, IRD received after the taxpayer passes away is taxed differently from most of the decedent’s other assets. While the most common types of IRD include annuities, retirement plans, and final wage payouts; there are many other less readily identifiable types of IRD. In this course you will learn how to define IRD, determine when IRD is includable in the gross estate, and identify who must report IRD as taxable income.
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2028 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
Effective estate planning for a surviving spouse requires careful consideration of tax strategies, asset distribution, and long-term financial security. This course explores key estate planning techniques designed to protect and provide for the surviving spouse while minimizing estate and fiduciary income tax burdens.
Participants will gain a comprehensive understanding of estate tax mitigation strategies, including the Qualified Terminable Interest Property (QTIP) election and the Deceased Spousal Unused Exclusion (DSUE) election, as well as best practices for funding the marital share. Additionally, the course will cover fiduciary income tax mitigation strategies to optimize tax efficiency for the estate and beneficiaries.
Designed for estate planning professionals and tax practitioners, this course provides practical insights to ensure a seamless transfer of assets while preserving the surviving spouse’s financial well-being.
This course will explore the implications of the newly enacted legislation that permanently increases the lifetime estate and gift tax exemption. The course will analyze how this significant shift in federal transfer tax policy is expected to reshape estate planning strategies, including the decreased urgency of lifetime gifting and the changing role of traditional tools like irrevocable trusts and portability elections.
Participants will gain practical guidance on how to reassess client plans in light of the new exemption levels, identify planning opportunities for both high-net-worth and moderately wealthy clients, and effectively communicate the impact of these changes to clients who may no longer face immediate estate tax exposure but still require thoughtful wealth transfer strategies.
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2028 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN cardPer the IRS Education Provider Standards this course must be COMPLETED by 12/31/2027 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
Every practitioner at some point will be asked questions related to the tax consequences of buying and selling a personal residence. This course will provide an overview of the rules related to selling the family home during life, in the event of a divorce, and after death. Planning tips will also be discussed to enable clients to save taxes on the sale or transfer of their largest asset.
Total: 6 courses (11 CPE hours)
Instructor
Klaralee R. Charlton
Klaralee Charlton is a Partner at 3i Law in Denver, Colorado. She practices fiduciary tax, estate administration, and business transactional law. As part of her practice, she guides clients through the process of administering a loved one’s estate including the collection, valuation, management and transfer of assets including financial accounts, real estate, and business interests with a focus on minimizing estate and income tax liability. Klaralee also works closely with trustees of ongoing trusts to ensure compliance and prepares clients’ fiduciary income tax returns annually.
Klaralee has written and lectured on topics including estate and gift tax, fiduciary income tax reporting and U.S. regulations governing the valuation of small family businesses. She is an active member of the Colorado Bar Association, Tax Section and Adjunct Profession at the University of Denver, Graduate Tax Program.
She earned her J.D. in 2011 from the University of Utah, S.J. Quinney College of Law, her LL.M. in Tax Law from the University of Denver in 2013, and her B.A. in political science in 2009 from Bryn Mawr College. She is admitted to practice in both Colorado and Montana.