Course Description
Course publication/revision date: This course was updated on 2/13/2026 (covers 2026 taxes).
Estate Tax Planning examines the various aspects of planning for the estate tax liability. The course begins with a discussion of the genesis of estate taxation in English common law and continues with an examination of the estate and its administration. The subjects covered in the course include:
The Estate and its Administration
Federal Gift and Estate Taxes
Common Estate Planning Trusts
Calculating Federal Estate Taxes
State Death Taxes
Estate Tax Payment
