Curriculums

Whether you are looking for complete training for your staff or just need a review or update in a particular area, CCH's new curriculums meet your training requirements. Our 13 area-specific curriculums are designed to direct users to the courses that are most relevant to their specific learning needs.
Trust Taxation and Estate and Gift Taxes

The trust taxation and estate and gift taxes curriculum is designed to present competencies in the trust taxation and estate and gift tax area in an order that is recommended for those entering or re-entering the field, or professionals who would like a review of important topics in the area of trust taxation and estate and gift taxes. Each of the 10 competencies listed are mapped to specific courses that should be taken in the order presented to help the participant become knowledgeable in each competency area.

1. Prepare Form 1041 including Schedules A, B, G and D.
  Title Level CPE Credits
  1041 Preparation and Planning 1: Tax Fundamentals for Trusts and Estates (2010 Edition) Basic 7.0
  1041 Preparation and Planning 2: Income and Deductions (2010 Edition) Basic 4.0
  1041 Preparation and Planning 3: Tax Computation and Completing the Return (2010 Edition) Basic 2.0
2. Complete Form 1041 Schedule K-1.
  Title Level CPE Credits
  1041 Preparation and Planning 4: Schedule K-1 (2010 Edition) Basic 1.0
3. Complete Form 1041 Schedule J.
  Title Level CPE Credits
  1041 Preparation and Planning 5: Special Situations (2010 Edition) Intermediate 2.0
4. Be familiar with tax planning for trusts and estates and determine estimated taxes.
  Title Level CPE Credits
  1041 Preparation and Planning 3: Tax Computation and Completing the Return (2010 Edition) Basic 2.0
  1041 Preparation and Planning 5: Special Situations (2010 Edition) Intermediate 2.0
  Estate and Gift Tax Planning Today Overview 2.0
5. Understand fiduciary accounting and taxation.
  Title Level CPE Credits
  Fiduciary Accounting Basic 2.0
  Fiduciary Taxation of Trusts and Estates (Second Edition) Basic 3.0
6. Be familiar with the tax consequences of self-adjusting GRATs.
  Title Level CPE Credits
  Self-Adjusting GRATs Intermediate 2.0
7. Understand the schedules included in Form 706.
  Title Level CPE Credits
  706 Preparation and Planning Part 1: Tax Fundamentals (2009-2010 Edition) Basic 3.0
8. Prepare Form 706 including Schedules A, B, C, D, J, K, L, M, O, P, Q and U.
  Title Level CPE Credits
  706 Preparation and Planning Part 2: Property of the Decedent (2009-2010 Edition) Intermediate 5.0
  706 Preparation and Planning Part 3: Debts of Decedent (2009-2010 Edition) Intermediate 2.0
  706 Preparation and Planning Part 4: Credits and Deductions to the Estate (2009-2010 Edition) Intermediate 4.0
9. Complete Form 706 Schedules R and R-1.
  Title Level CPE Credits
  706 Preparation and Planning Part 5: Special Situations and Completing the Return (2009-2010 Edition) Intermediate 2.0
10. Complete Form 709.
  Title Level CPE Credits
  709 Preparation and Planning: Completing the Gift Tax Return (2009-2010 Edition) Basic 3.0

Course Levels:

Basic: Describes the level most beneficial to CPAs new to a skill or attribute. Covers fundamental principles and skills. This level is usually for participants with limited or no exposure to the subject.

Intermediate: Builds on a basic level program in order to relate fundamental principles or skills to practical situations and extend them to a broader range of applications. This level is for participants with some exposure to the subjects. Such persons are often at the mid-level within the organization, with operational and/or supervisory responsibilities.

Advanced: Focuses on the development of in-depth knowledge, a variety of skills or a broader range of applications. This level is for participants with significant exposure to the subjects. Advanced level programs are often appropriate for high-ranking persons within organizations; however, they may also be beneficial for lower level professionals with specialized knowledge in a subject area.

Update: Provides a general review of new developments. This level is for participants with a background in the subject area that desire to be kept current.

Overview: Develops a broad perspective in a subject area. These programs may be appropriate for professionals at all organizational levels.