Unless otherwise indicated, a grade of C or higher is required for all prerequisite
Preparation of Federal and California income tax returns for trusts, estates, and
gifts using tax software and manually. Topics include income tax law, theory, and
practice, and preparation of Forms 1041 (Fiduciary), 706 (Estate) and 709 (Gift) and
the related California tax forms. This course is part of the Enrolled Agent Exam Preparation
Series. Taxation of Trusts, Gifts, and Estates includes topics tested on the Regulation
(REG) section of the CPA exam. This course is part of the CPA Exam Preparation Series,
which is intended to meet the education requirement to sit for the CPA exam.