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Self study cpe
Estate Tax Repeal

ESTATE TAX REPEAL

CPE Processing Fee$15.00
Webinar TranscriptionN/A
Presentation Length Hour(s)0.5 hours
CPE Credits 0.5 hours
Subject Area 0.5 - Taxes
CE Credits 0.0 hours
Course LevelBasic
Instructional MethodQAS Self-Study
PrerequisitesNone
Advance PreparationNone
Recorded DateMarch 18, 2025
Date OfferedMarch 18, 2025
Expiration DateMarch 18, 2026
Course Description

With legislative proposals to repeal the estate tax and the generation-skipping transfer tax (GSTT) while retaining the gift tax, tax professionals must stay informed about the potential implications for estate and wealth transfer planning. This course provides an in-depth analysis of the key legal and tax issues arising from estate tax repeal, including portability concerns, funding clause challenges, GST-exempt trust considerations, and the impact on retirement accounts and IRAs. Participants will explore planning strategies to mitigate uncertainty and ensure effective wealth preservation, even in the face of possible future reinstatement of estate taxation.

Learning Objectives:


  • Examine the potential consequences of estate tax repeal on wealth transfer strategies, including the impact on portability and bypass trusts

  • Evaluate how the repeal of the GSTT affects existing and newly created trusts, including grandfathered and post-repeal trusts



FOR RECORDED COURSES WITH VIDEO

Download any course document(s) (below) which may include handouts, glossary, transcripts, etc. Follow any prompts contained in the documents to help you complete the course. Most documents are searchable.

Play the recording, noting the sectional guides indicating where topics on the agenda are covered and the prompts to pause video playback to respond to a review question (located below the video playback area). The timestamps for review questions are also noted below.

Upon completing the video and successfully answering all review questions, you will then take the final exam.

Keebler estatetaxrepeal videoimage
Handout Materials
Presentation Slides
Additional Materials
Glossary
Review Questions
Review Questions
QUESTION 1: 0:04:13 minutes
QUESTION 2: 0:06:41 minutes
QUESTION 3: 0:18:08 minutes
Frequently Asked Questions
  • CPAacademy self-study courses are online.
  • The self-study format allows you to a) access the material online 24/7 and b) study at your own pace.
  • Per NASBA guidelines, you have one year from date of purchase to complete each program.
  • Complete your final exam at any time and get graded instantly. You can retake the exam at no additional charge (unlimited attempts).
  • Print your own certificate of completion on the spot upon passing the exam.
  • Grading policies: a) courses have a minimum passing score 70% b) test takers will not be provided feedback on failed exams.
  • Upon achieving a passing score, test takers will be notified of the correct answers to the questions missed.

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Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished) is a partner with Keebler & Associates, LLP and is a 2007 recipient of the prestigious Accredited Estate Planners (Distinguished) award from the National Association of Estate Planners & Councils. He has been named by Forbes as one of the 2024 America’s Top 200 CPAs, 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 clients before the National Office of the Internal Revenue Service (IRS) in the private letter ruling process and in estate, gift, and income tax examinations and appeals, and he has received more than 350 favorable private letter rulings including several key rulings of “first impression.”  He is the author of over 100 articles and columns and is the editor, author, or co-author of many books and treatises on wealth transfer and taxation.  Mr. Keebler has been a speaker at national estate planning and tax seminars for over 30 years including the AICPA’s: Estate Planning, High Income, Advanced Financial Planning Conferences, ABA Conferences, NAPEC Conferences, The Notre Dame Estate Planning Conference, and the Heckerling Estate Planning Institute. He also served as chair of the AICPA’s Advanced Estate Planning Conference from 2014-2020. Mr. Keebler received an award from CPAacademy for Top Presenter 2022.  This award honors those who are committed to the education of accounting professionals and shares their knowledge in an open and easily accessible format.

 

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About Our Presenter

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At Keebler & Associates, we are nationally recognized tax professionals in family wealth transfer, estates and retirement distribution planning. We provide tax and estate planning to high net worth individuals and families and educate financial, tax and estate professionals on cutting edge tax strategies.