Course 3.3 · 60 minutes
Estate, Gift, and Generation-Skipping Taxes Explained
Know whether your family will ever owe estate tax, how the exemption, annual gifts, and portability work, and how to file the returns that protect the exemption.
- Who it is for
- Families with more than a few million dollars, and their children.
- Runtime
- 60 minutes · Headliner course
Pre-order: this course is still in development. Your purchase includes its materials as they are published in your portal. No release date is confirmed. Buy 5 or more and every course is 30% off.
After payment is confirmed and your access is set up, the files listed below can be downloaded from your portal. Any unpublished materials will be added when ready, at no additional charge.
Files currently available
- Estate Tax Exposure Calculator Guide.
- Estate Tax Exposure Calculator.
- Gift Tax Return Decision Tree.
- Portability Election Checklist.
- Annual Gift Log Template.
- State Estate Inheritance Tax Map.
- Slide deck.
- Visual: Roadmap.
- Visual: Three Taxes One Exemption.
- Visual: Exemption History and Growth.
- Visual: Gifts That Never Count.
- Visual: Form 709 Flowchart.
- Visual: Portability Timeline.
- Visual: State Tax Comparison.
- Visual: Gst Generations.
- Visual: Twelve Million Couple.
- Visual: Thirty Million Couple.
- Visual: Decision Tree.
- Workbook.
- The narrated lesson. 60 minutes, cued to the deck, with chapter markers by lesson. Added to your portal when published, at no extra cost. This purchase does not guarantee that the narrated lesson is available today.
What the course covers
- 01Three taxes, one exemption: how the system fits together7 min
- 02The exemption after the One Big Beautiful Bill and how it grows5 min
- 03Annual exclusion gifts and the gifts that never count7 min
- 04The gift tax return: when it is required, gift splitting, and starting the clock with adequate disclosure9 min
- 05The estate tax return: the nine-month deadline, portability, and the late portability fix9 min
- 06State estate and inheritance taxes: which states and which residents5 min
- 07Generation-skipping tax basics and allocating the exemption7 min
- 08Worked example: a 12 million dollar couple and a 30 million dollar couple7 min
- 09Tricks of the trade, traps, and action plan4 min
How it fits: Requires 3.1. Foundation for 2.3, 2.5, 3.6, 6.4, 6.5, and 8.3.
The standard every course holds
- A narrated lesson of 45 to 60 minutes, produced as audio
- A designed slide deck you download and keep
- A computational workbook that runs the actual legal tests
- A toolkit of checklists and protocols
- A legal authority appendix carrying the two-pass vetting protocol
Written for a diligent reader with no legal education. Professionally narrated using a studio voice model of Brian T. Boyd. The course is recorded instruction, not a live consultation.
Where this course sits
Track 3: Estate Planning
This course is one step in a track built around a single outcome. See the full build order and the other courses that get you there.
Back to this trackEducational material from the private client curriculum of Brian T. Boyd. This is legal education for a general audience, not legal advice, and no attorney-client relationship is created by purchasing, viewing, or using it. Tax outcomes depend on your facts and your state.