CPE Article BY JOANIE E. SOMPAYRAC, JD, M.ACC., CPA, AND LINDA CHRISTIANSEN, JD, MBA, CPA
The Sunset of the
Estate Tax Repeal
and Its Impact on the American Farmer
CPE Self Study Curriculum: Tax Level: Basic Designed For: Public Practice, Tax Practitioners Objectives: To assist practitioners and tax professionals in understanding the effects of the changes in transfer tax laws that apply to farmers after the sunset of the repeal of the estate tax. Key Topics: Gift and estate tax Prerequisites: None Advanced Preparation: None 36
Today’sCPA
| NOVEMBER/DECEMBER 2011