Mobile Edition

California Community Property: The CPA's Guide to Estate Planning (4172910C)

Date:Monday, January 15, 2018
Time:11:30AM - 7:00 PM
(Registration at 11:00AM)
Facility:Webcast or Webinar, Online
CPE Credit:8.0 Technical Business
Instructor: Bruce Givner
Vendor:California CPA Education Foundation
Course Level:Basic
Early Bird Price:$245.00 FICPA Members, $365.00 Non-Members


California’s community property rules have a profound impact on your clients’ lives. Identify general rules, from community property to pre- and post-marital agreements, and from spousal gifts to relevant federal tax rules. Plus, cover some situations unique to CPAs as counselors to closely held businesses, high income taxpayers and others. Additionally, cover the categorization of property and debts which can be complex as clients move in, out and in between community property and non-community property states—not all community property states have the same rules.

Formerly titledCalifornia Community Property: The CPA's Guide

  • Determine community and separate property.
  • Review the valuation rules relevant to family law.
  • Identify rules surrounding spousal gifts, relevant federal tax issues, retirement plans, insurance and real estate.
  • Identify the impact of family law on specific documents (living trusts, insurance trusts, family limited partnerships, QPRTs, etc.).
  • Recognize the rules regarding transmutation from community to separate property and vice versa.
  • Recognize the categorization of property and debts.

Major Topics:
  • Presumptions and commingling
  • Treatment of unmarried couples
  • Bringing non-community property into California
  • Pre-marital and post-marital agreements
  • Relevant provisions in family trusts and related documents and in QPRTs
  • Spousal gifts
  • Joint tenancies
  • Retirement benefits, QDROs and ERISA
  • Insurance and real estate rules
  • Business and investment profits
  • Divorce rules
  • Relevant federal tax rules

Who Should Attend:

CPAs who advise clients about business, financial and estate planning.


Advanced Preparation:


If listed below, select the appropriate sessions or options to continue with your purchase.

Registration Status: CLOSED - Online registration for this course is now closed. Please contact the Member Service Center at (800) 342-3197 if you wish to inquire about registering.