CPE Course regarding State Estate Taxation and "Pick Up" Theory

$49.00 each

Course ID: CPE Credits: Field of Study: Author:
EWTFM-T-01111-18-O 02 Taxes Art Werner
Instructional Method: Advanced Preparation: Program Prerequisites: Experience Level:
Group Internet Based NONE NONE Basic

Course Description: 
States which do not have an estate, or death, tax will "pick up" additional taxes from the estate of the deceased above and beyond what is owed to the feds. This simple method of determining the estate's state-tax liability allows states to avoid having to establish the complex guidelines for an estate tax of their own. This course explains Federal “Pick up” Theory.  Most states that have an estate tax utilize this theory.  This course will give you an understanding to the Federal Estate Tax which is necessary when using this theory. 

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