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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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Late Portability Elections After the Expiration of Rev. Proc. 2014-18

This article discusses relief available to the executor of an estate that fails to elect portability by failing to timely file an estate tax return.

Article Portability Intermediate

Portability Regulations

This podcast discusses the portability regulations and the importance of the CPA or estate planning attorney taking on the responsibility to file the Form 706.

Video Portability Foundational

The CPA's Guide to Financial and Estate Planning

This publication provides guidance to planners who advise clients in estate, tax, retirement, investment and risk management matters.

Report Process, taxation & strategies Intermediate