This course describes how to identify
what is included in the gross estate and demonstrate how to calculate gross
estate amounts, discuss portability, and explain the benefits of electing
portability and also describe Generation Skipping Transfer Taxes.
At the end of this course, students will be able to:
- Calculate the gross estate of the decedent.
- Recognize the various deductions and credits available when calculating the gross estate of a decedent.
- Recognize the benefits of electing portability and calculating portability exemption amounts.
- Describe the purpose of Generation Skipping Transfer Tax according to the IRC.
Prerequisites
No advanced preparation or prerequisites are required for this course.
Learning Objective
- Identify and calculate the gross estate of the decedent.
- Recognize the various deductions and credits available when calculating the gross estate of a decedent.
- Recognize the benefits of electing portability and calculating portability exemption amounts.
- Discover and describe the purpose of Generation Skipping Transfer Tax according to the IRC.
Last updated/reviewed: September 22, 2026
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Andrew Clark
Instructor
INTRODUCTION AND OVERVIEW
- Overview of Estate Tax Calculation 10:18
- Debts and other Important Estate Items 22:36
- Gifts 7:14
- Valuing the Gross Estate 18:16
- Marital Transfers and Portability 55:10
CONTINUOUS PLAY
- 2026 Estate Taxes Part 2 1:53:34
SUPPORTING MATERIAL
REVIEW & TEST
- REVIEW QUESTIONS quiz
- FINAL EXAM locked
