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 in development and appears in your portal the day it is released. Buy 5 or more and every course is 30% off.

See the full track See the full curriculum

Instant download after payment. Nothing is withheld for a later purchase.

What you receive

Estate Tax Exposure Calculator with growth to life expectancy (Excel)
Gift Tax Return decision tree
Portability Election checklist
Annual Gift Log template
State Estate and Inheritance Tax reference map
The narrated lesson. 60 minutes, cued to the deck, with chapter markers by lesson. Emailed to you the day it publishes, at no extra cost.

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 track

Educational 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.