Attorney Susan L. Anderson served as faculty for a continuing education course regarding how to prepare Federal and Minnesota estate tax returns, through Foxmoor Continuing Education Services. This course was qualified for 8 hours of continuing education credits, and was designed for attorneys, CPAs, accountants, certified financial planners, bankers and tax preparers.
Course Materials:
Purchase the Course Manual
Purchase the CD & Manual Package
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Minnesota and Federal Estate and Gift Tax 2013 | July 30, 2013 | Eagan, MN | 8:00am-5:00pm Course Agenda
Current State of Gift and Estate Tax Laws
- Tax Relief Act of 2010
- Repeal of Estate, Gift and Generation-Skipping taxes
- January 2013 Expiration of 2010 Tax Relief Act
- American Taxpayer Relief Act of 2013
- Minnesota Estate and Gift Tax Law
Gift Tax, Estate Tax, and Fiduciary Income Tax Issues
- Portability of Estate Tax Exemptions
- Application of U.S. Generation-Skipping Tax
- Planning and Administration Issues
Using Roger Wells Case Study to Illustrate Application of Tax Principles: Gift Taxation
- Identifying Taxable Gifts
- Exclusions and Exemptions
- Preparing and filing form 709
Estate Tax Implications of Trusts
- Marital trusts
- General Powers of Appointment
- Q-TIP Trusts
- Revocable Trusts
Using Roger Wells Case Study to Illustrate Application of Tax Principles: Estate Taxation
- Identifying Estate Assets
- Who must file return and when?
- Completing Schedule A: Real Estate
- Completing Schedule B: Stocks and Bonds
- Focus on Valuation Issues
- Completing Schedule C: Mortgages, Notes and Cash
- Completing Schedule D: Insurance on Decedent’s Life
- Completing Schedule E: Jointly-Owned Property
- Completing Schedule F: Other Miscellaneous Property
- Completing Schedule G: Transfers During Decedent’s Life
- Completing Schedule H: Powers of Appointment
- Completing Schedules I, J, K, L
- Completing Schedule M: Bequests to Surviving Spouse
- Completing Schedule O: Charitable, Public, and Similar Gifts
- Completing Schedule R: Generation-Skipping Transfer Tax
Susan L. Anderson
Attorney at Law
[email protected]
952-746-2123