Deductibility of Passive Activity Losses on Death  

The disposition of a passive activity on death is not the same as a disposition in a fully taxable transaction. The losses remain suspended and will transfer to the new owner's basis. This short course shows how to treat passive activity losses on the taxpayer's final return. Spidell's Federal Taxletter supplied materials used for this course.

This overview course may be appropriate for professionals at all organizational levels.

CeriFi CPEdge is committed to bringing innovative solutions to you, now including nano-learning! As per NASBA Standards, a nano-learning course is a 10-minute, electronic, self-study course in which you are eligible to earn 1/5 (or 0.2) CPE credits.

At this time, nano-learning is not accepted by all state boards. If you are not sure whether your state board accepts nano-learning, you can ask your state board or visit the NASBA registry: (nasbaregistry.org).