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Courses/Accounting & Tax/Estate Taxation

2026 Estate Taxes Part 2

Navigate the complexities of gross estate calculations, portability elections, and tax-saving strategies with precision.

Created byLambers Inc.
BeginnerUpdated Jul 15, 2026
2026 Estate Taxes Part 2

What You'll Learn

check_circleCalculate the gross estate of a decedent by identifying includable assets and applicable liabilities.
check_circleApply various deductions and credits, including marital and charitable transfers, to determine the taxable estate.
check_circleEvaluate the benefits of electing portability and calculate the deceased spousal unused exclusion amount (DSUE).
check_circleAnalyze the impact of different trust structures, such as QTIPs, on estate tax liability.
check_circleDescribe the reporting requirements and filing procedures for Form 706 and Form 8971.

About This Course

This course will describe how to identify what is included in the gross estate and demonstrate how to calculate gross estate amounts, discuss portability, and explain the benefits of electing portability and also describe Generation Skipping Transfer Taxes.

At the end of this course, students will be able to:

  • Calculate the gross estate of the decedent,
  • Recognize the various deductions and credits available when calculating the gross estate of a decedent,
  • Recognize the benefits of electing portability and calculating portability exemption amounts,
  • Describe the purpose of Generation Skipping Transfer Tax according to the IRC

Your Instructors

Lambers Inc.
Lambers Inc.
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Lambers, Inc. is a leader in review courses for the EA, AFSP, and CPA exams. Lambers also offers IRS Continuing Education for Tax Preparers and CPE for CPAs. Accounting and finance professionals around the world incorporate Lambers products into their training programs.

Andrew Clark
Andrew Clark

EA

Andrew is an Enrolled Agent and the President of both Andrew Clark Enterprises and Tax CE Publishing. Andrew has been involved in the CPE market since 2010. In addition to writing CPE programs, Andrew provides tax consulting and tax preparation services to clients in the Sacramento region. Andrew is also an entrepreneur and enjoys consulting with other entrepreneurs helping them to achieve success. Andrew enjoys both reading about taxation topics and creating easy-to-understand programs revolving around these complex concepts. He is also an in-demand lecturer due to his thorough understanding of the tax code and tax code changes.

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We are a registered provider with 327+ associations and regulatory bodies worldwide. We operate across 29 global markets including Canada, the US, Australia, and the UK. Every course page clearly displays its specific accreditations. Upon completion, you receive a professional certificate that can be validated online. Our certificates include all necessary accreditation details, credit hours, and completion dates, and are formatted specifically to meet the submission requirements of most global regulatory bodies.