The primary goal of the second course in this series is to educate the preparer on how to accurately value and properly present the assets of the gross estate. It defines the “gross estate” in detail and will discuss titling of assets and how titling affects presentation of some schedules. Also other assets such as annuities, qualified monies, IRAs and powers of appointment are discussed. At the completion of this course, the professional will be able to determine the appropriate placement of assets among the schedules and valuing the assets. Topics covered include: Visit the CCH Learning Center Website For More Information, To Purchase and To Enroll.