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Estate planning

About this topic

With the increased demand for financial planners and the integrated nature of clients’ financial situations, CPAs are well positioned to address these needs in an objective and ethical manner. Based on the AICPA Competency Framework: Tax and Personal Financial Planning, these learning resources are designed to help CPA financial planners enhance their competency and understand the knowledge and skills necessary to provide specialized and integrated financial planning engagements whether in tax, estate, retirement, investments or insurance planning.

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Personal Financial Planning Process

Covers elements of the overall planning process, including gathering data, establishment of financial objectives and identification of constraints.

Course – Online Process, taxation & strategies Intermediate

Cash Management Strategies

Covers the time value of money, cash management strategies and the creation of the personal financial planning client's spending plan.

Course – Online Estate planning Intermediate

The Estate Planning Process

Gain a with a broad awareness of the foundational concepts of estate planning.

Course – Online Process, taxation & strategies Intermediate

Trusts and Estate Planning Documents

Understand the ancillary documents necessary to support the estate plan and the client, including a durable power of attorney, the durable power of attorney for health...

Course – Online Process, taxation & strategies Intermediate

Basic Estate and Gifting Strategies

Covers the correct application of estate planning and gift strategies.

Course – Online Process, taxation & strategies Foundational

Advanced Estate Planning Strategies

Learn about advanced estate planning strategies and the various types of generational skipping transfers, so you can provide reasoned recommendations to your clients.

Course – Online Process, taxation & strategies Intermediate

Closely-held Business Estate Planning

Learn about planning strategies and documents needed for closely held business estate planning issues in this self-study course.

Course – Online Process, taxation & strategies Intermediate

Incapacity and Postmortem Estate Planning

Get equipped with the knowledge you need to help your clients plan for situations that may affect their financial and estate plans when they are temporarily,...

Course – Online Incapacity & postmortem estate planning Intermediate

Integrating Estate Planning With the Tax and Financial Plan

Covers taxation and income tax planning, and the interrelationship between income tax and estate tax.

Course – Online Estate planning Intermediate

Cognitive impairment does not necessarily have to derail your clients’ planning

Clients in the early stages of Alzheimer’s disease may still be able to take part in financial planning. Learn what precautions CPAs need to take.

Article Process, taxation & strategies Foundational

Estate planning for blended families

This column discusses AB trusts and ABC trusts.

Article Trusts Foundational

Valuation of family-owned entities for estate and gift tax purposes under Sec. 2704

This article discusses the rules governing the effects of lapses and restrictions on voting or liquidation rights of owners on the valuation of family-held entities.

Article Tax valuation Intermediate