Breadcrumb CPE CPE Course Catalog Estate and Gift Taxes, Part 4 (Updated for Tax Cuts and Jobs Act 2017) Estate and Gift Taxes, Part 4 (Updated for Tax Cuts and Jobs Act 2017) $29.00 This course will be an overview of: The income tax treatment of trusts and estates Field of Study: Taxes Instructor(s): Timothy F. Gearty Credit(s): 1.00 Course Format: On Demand Qualifies For: IRS Prerequisites: Two to three years of Taxation experience; Becker Professional Education's Estate and Gift Taxes, Parts 1, 2, and 3 Course ID: 8528/9489 Delivery Method: Audio Knowledge Level: Intermediate Advanced Preparation: None Publication Date: 03/03/2020 Planned Expiration: 12/30/2099 IRS Approved: Yes Provider: Becker Professional Education IRS Approved Program Learning Objectives: After completing this course, the learner should be able to: Recognize the income tax implications for trusts and estates. Define grantor trusts and non-grantor trusts. Identify the income tax consequences of distributions and ordinary deductions to trusts and estates. Calculate distributable net income (DNI). Identify the income tax filing requirements for an estate or trust.