Webinar: The Portability Election

Webinar: The Portability Election on September 1, 2016 from Noon to 1 PM (CST) - 1 hour of CPE

=> To register: https://goo.gl/usMP4R

Agenda: 
The Portability Election - September 1, 2016 - Noon to 1 PM CST
Approved for 1 hour CPE - Federal Tax Law - Program # Y7WRM-T-00154-16-O
  • A portability election is an election under Internal Revenue Code Section 2010(c)(5)(A) to transfer a decedent’s unused exclusion amount (known as a deceased spousal unused exclusion (DSUE) amount) to the decedent’s surviving spouse.  If a portability election has been made, the surviving spouse will have his or her own exclusion amount ($5.34 million in 2014 less certain lifetime gifts) plus the DSUE amount.  The surviving spouse can then use the DSUE amount, with some restrictions, with the remaining exclusion amount to make gratuitous transfers during life and at death before being subject to federal gift and estate tax.  How is the election made and in what instances should an election be made. Examples will be provided. 
Continuing Education: 

Who should attend:

  • enrolled agents
  • other tax return preparers
  • CPAs
Program Approval:
  • The Portability Election - Approved for 1 hour CPE - Federal Tax Law - Program # Y7WRM-T-00154-16-O

**Consult your state’s accrediting agency/board for its rules on admissibility of this course.  It is the responsibility of the attendee to understand and comply with state licensing CPE/CLE requirements.

Speakers: 

Kristy S. Maitre is a tax specialist for the Center for Agricultural Law and Taxation. She is also an enrolled agent and has almost 30 years experience with IRS, most recently as the IRS Senior Stakeholder Liaison for Iowa. Kristy is well-respected among Iowa tax practitioners for her knowledge, service and dedication.

Registration: 

To register: https://goo.gl/usMP4R

  • $35 for 1 hour of CPE
  • $70 for 2 hours of CPE
  • Registration fee is non-refundable
  • Unable to attend the webinar you're registered for?  Let us know and we can get you registered for another webinar of your choice.
  • These courses provide continuing education for enrolled agents, other tax return preparers and CPAs.
  • Consult your state’s accrediting agency/board for its rules on admissibility of this course.  It is the responsibility of the attendee to understand and comply with state licensing CPE/CLE requirements.

 

CALT Webinars:

  • Unless otherwise stated on CALT’s website, each webinar is 1 hour of CPE credit
  • Price per participant/per webinar: $35 (per 1 hour of CPE)
  • No advance prep is needed for our webinars
  • Webinar length: 60 to 120 minutes
  • CPE delivery mode: group internet based
  • Platform: Webinars are presented on GoToWebinar 
  • How does the attendee log onto a webinar?  You will receive an email from Kristy Maitre, which includes a special link to click on to enter the webinar.
  • System Webinar requirements: http://support.citrixonline.com/webinar/all_files/G2W010003
  • Test your Internet Connection or Audio: http://support.citrixonline.com/en_US/Webinar/all_files/G2W060001
  • To ensure no techicial difficulties, we suggest joining the webinar at 30 minutes before the start time.

 

Date and Time: 
Thursday, September 1, 2016 - 12:00pm to 1:00pm
Location: 
Online