PG 103: preliminaries

SKU: PG 103 prelim
$100.00
$100.00
Unavailable
per item

Summary outline:

  • course overview
  • income tax charitable deduction
  • gift tax reporting
  • tax policy perspectives
  • Haig Simons definition etc.
  • voluntary transfer
  • quid pro quo
  • completed gift
  • conditions precedent and subsequent
  • contemporaneous written acknowledgment
  • the partial interest rule, exceptions
  • 170(b)(1)(A) charities
  • percentage limitations
  • reduction rule
  • step down election
  • ordering rule and carryforwards
  • the "Pease" limitation
  • substantiation rules
You will receive an automatic confirmation, and then a second e-mail with a link to the webinar within 24 hours of placing your order. Thanks.
Full participation in PG 103, session one, preliminaries, is applicable for 1.0 points in Category 1.B – Education of the CFRE International application for initial certification and/or recertification.