Estate Planning with Business Issues - 2 CPE Credit Hours
View Full-Size Image

Estate Planning with Business Issues - 2 CPE Credit Hours

Price per Unit (piece): $19.95

Ask a question about this product

After reading the materials, participants will be able to:

1. Describe the unlimited marital deduction, its effect on the gross estate evaluation and the impact of stepped-up basis as they affect survivors and heirs. Summarize the benefits of establishing even a simple will and its control over certain assets.

2. Discuss the primary ways to dispose of assets using trusts and annuities specifying the importance of family documents to manage assets.

3. Identify the starting point used to value a business’s tangible assets, continue by reviewing the R.R. 59-60 business valuation factors and listing the four steps in R.R. 68-609’s valuation formula for intangible assets and goodwill noting the effect of both rulings on the total value of a business. Then, analyze the adjustment caused by minority interests in a closely held business and their impact on final evaluation.

4. Illustrate how to use the various ways to dispose of business interest before death to family members while avoiding the provisions of the constructive ownership rules.

5. Analyze deferred compensation agreements as a valuable estate planning tool and identify when to recommend the option of paying federal estate taxes in installments indicating the basis of the election and its eligibility requirements 

Customer Reviews:

There are yet no reviews for this product.
Please log in to write a review.

  • I have taken multiple courses from The CPE Discount Store.  They have great customer support and I received my certificate of completion on the same day.
    Bill P. - CPA - Richmond, New Hampshire
  • The CPE Discount Store offers a great selection of online CPE courses.   I was able to complete my course on my time frame which is a great way to take CPE.  Having the book as a reference for future work was also helpful.
    Tom N. - CPA - Longmont, CO
  • The CPE Discount Store course materials are very straight forward and easy to understand, I particularly like the website and customer follow up to my questions.
    Susan P. - CPA - San Diego, CA


Either you re-did the course after jstone\'s review, or he/she confused this course with another one. The test for this course had 15 questions, not 120, and all of them were about material covered in the course. It was fine and I recommend it.
Looks like this course needs to be updated.
Old customer in 2015, will give a try in 2017 now. Hope the courses are approved by the Board.

Website by Simple Power Designs - Template by Netzgeek