Foundations of Estate and Inheritance Tax Strategies

Estate, gift, and inheritance taxes shape what reaches beneficiaries. Sound understanding rests on the principles and the strategies that reduce overall tax burden. This foundational course provides that base. By the end of this course you will be able to describe the principles of estate, gift, and inheritance taxes, recognize the role of exemptions, identify the major planning strategies, and understand the role of professional advisors. What you will learn: - The principles of federal estate tax at a conceptual level - The principles of state estate and inheritance taxes - The principles of gift tax including annual and lifetime exemptions - The role of step-up in basis and capital gains considerations - The major planning strategies including lifetime gifting and trust structures - The role of charitable giving in tax strategy - The signs that suggest consultation with estate tax professionals The course uses readings, principle summaries, case examples, and reflection prompts. Each module ends with applied exercises. The course is informational and does not substitute for licensed legal, tax, or financial advice. This course is written for adults with meaningful estates. By the end you will have replaced fragmented impressions with a structured understanding.