Estate, gift, and trust planning continues to evolve as Congress, the Treasury Department, and the courts introduce legislative changes, regulatory guidance, and judicial interpretations that directly impact client strategies. Staying current is critical for professionals advising individuals, families, and fiduciaries—particularly as exemption amounts, planning tools, and enforcement priorities remain subject to rapid change.
In this timely course, Michael Miranda provides a comprehensive review of the most recent developments affecting estate, gift, and trust taxation. Participants will explore current federal exemption and exclusion amounts, compare federal and state transfer tax thresholds, and examine how recent legislation and IRS guidance influence planning decisions. The program also highlights significant court cases shaping estate planning outcomes, offering practical insight into risk management and compliance.
Designed for professionals who want to proactively update and refine client plans, this course connects legislative and judicial developments with practical planning techniques. Attendees will leave with the tools needed to reassess existing strategies, identify planning opportunities, and confidently navigate today’s complex estate and gift tax landscape.
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2029 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