PG 103: preliminaries
SKU:
PG 103 prelim
$100.00
$25.00
$25.00
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.