Have you heard of nano-learning?
According to CPE standards issued by the National Registry of CPE Sponsors, a nano learning program is:
A tutorial program designed to permit a participant to learn a given subject in a ten-minute time frame through the use of electronic media and without interaction with a real-time instructor.
Nano course takers will earn 0.2 CPE credits in the field of study of taxes upon completion of the course and correctly answering the assessment question(s).
Here at Taxing Lessons, we’re all about learning. We’re considering offering a new feature – nano learning in the form of podcasts.
Our first ten-minute Taxing Lessons nano course – the audio on this page – explains the concept of the election that allows the executor of a deceased spouse’s estate to transfer any unused estate exemption to the surviving spouse. The course will provide the general rules for making the “portability” election, including the simplified method under Revenue Procedure 2017-34. Upon completion, course takers will be able to identify the requirements for making the estate tax portability election.
NOTE: NO CPE CREDIT IS AVAILABLE FOR THIS INITIAL COURSE