This basic-level course introduces the concept of the gross estate and provides the framework necessary for determining what property should be included in a decedent’s gross estate. This course covers I.R.C. §§ 2031-2046 focusing specifically on identifying the property that would be included on Schedules A-I of Form 706. 

 Course Level: Basic 

 Course Prerequisites: None 

 Delivery Method: Self-study

By the end of this course you will be able to: 

• Determine what property interests are includible in the gross estate; 

• Determine how retained interests can cause property to be included in the gross estate; 

• Determine which property transfers prior to death may be included in the gross estate; 

• Determine how powers of appointment can cause property to be included in the gross estate; and

• Determine how and when to value the items in the gross estate.

CPE

1.5

CLE

N/A