US Estate Taxation and Policies

This course provides an in-depth introduction to United States (US) estate planning, covering essential documents, processes, and the foundations of a basic estate plan. Students will explore key concepts in gift and estate tax, including compliance requirements, as well as the probate process and asset titling. The course examines transfers and trusts as core estate planning tools, along with strategies for charitable giving and the benefits of the unlimited marital deduction. Participants will also learn about the role of life insurance, special elections, and planning considerations related to generation-skipping transfers and associated taxes. By the end of the course, learners will have a comprehensive understanding of estate planning principles and the tools used to manage and transfer wealth effectively.