4159  |  On Demand  |  Intermediate  |  Self-Study

Basic Estate and Gifting Strategies

Friday, May 1, 2020 - Friday, April 30, 2021

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Estate planning is the cornerstone of any personal financial plan. An estate plan that is not coordinated with the overall personal financial plan may inadvertently derail other planning objectives.

Updated for the Tax Cuts and Jobs Act (TCJA) of 2017, this course covers the correct application of estate planning strategies that can greatly enhance the client's personal financial plan.

Estate planning strategies addressed in this CPE course cover a wide range of personal financial planning goals, including:

Charitable giving Managing blended marriage situations Multigenerational transfers Wealth replacement. Part of most estate planning considerations, gifting strategies will also be discussed in this course.


Distinguish between a marital trust and a credit shelter trust. Identify a qualified disclaimer. Recognize the applicability of portability as a basic estate planning strategy. Distinguish between gifts of future and present interests. Identify the tax basis of a gift, based on facts and circumstances. Calculate the donee's tax basis for a gift, in which gift tax has been paid by the donor.


  • Thomas Tillery (view bio)
  • Susan Tillery

Designed For

CPAs and financial planners with basic knowledge of personal financial planning, and an interest in estate planning.


Estate planning documents Trusts Goals that trusts can achieve The parties to a trust Grantor Trustee Beneficiary Types of Trusts Estate planning strategies Gifting strategies Marital trust Credit shelter trust Qualified disclaimer Portability Future interest Present interest Tax basis

Your Price: $99.00

This is your base price and does not reflect any additional session fees, optional add-ons, or guest registrations.

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Thomas Tillery

Thomas Tillery is a member of AICPA Personal Financial Planning Section (Non-CPA Associate), the Society of Financial Service Professionals, and the Atlanta Estate Planning Council.

Tom has been a provider of Continuing Education for attorneys, CPAs, and investment and insurance professionals for over 20 years. He has written curriculum and lectured in the discipline of Financial Planning for several universities and on line programs.

Tom is also an Arbitrator for the Financial Industry Regulatory Authority (FINRA).

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