Online Graduate Certificate: Tax and Elder Law

Application and Registration for Spring 2025 courses is now open!

To pursue the full Graduate Certificate in Tax and Elder Law, applicants must complete and submit an enrollment application along with a current CV. Once submitted, the Program Director will review the application and notify the applicant via email regarding the admission decision.

Apply for the Graduate Certificate

For professionals interested in taking individual courses à la carte rather than pursuing the full certificate, no formal application is required. These individuals may directly register for any of the available courses through the registration portal.

Enroll in Courses

All courses are offered online to provide maximum flexibility for students pursuing knowledge in tax issues affecting older clients. Each course lasts two weeks, with new lectures available each weeknight. At the end of each week, instructors will host a live, two-hour Zoom Q&A session on Saturday, providing a deeper dive into specific topics.

Course sequencing: Although students may take any combination of the courses, each course may only be taken during the dates they are specifically scheduled.

Reading materials: No textbooks are required. Instructors may assign articles or cases, which will be provided through the Canvas learning platform.

Lectures: Each course features pre-recorded video lectures and PowerPoint presentations, which will be released nightly over the two-week duration. Students are responsible for watching these lectures and completing any assigned projects. There are no grades or exams in the courses.

Time commitment: Students should expect to spend around 20 hours over the two-week period on watching recorded lectures, completing assigned readings and projects, and attending the live weekend Q&A sessions.

Foundations of Tax in an Elder Law Practice
April 7 - April 19, 2025
Instructor: Michael Kirtland
This course provides a comprehensive overview of the interplay between estate, gift, and income taxes, with a focus on the unique tax issues faced by elders. Topics include income reporting, deductions, and credits specific to elder taxpayers, along with a detailed review of IRS forms, tax returns, and relevant schedules. Participants will examine the distinctions between capital gains and ordinary income tax rates, explore strategies to reduce taxable income, and discuss options for maximizing deductions and exemptions. The course also covers elder-related tax credits, such as childcare credits for clients responsible for grandchildren or dependents, and situations where a child may claim a dependent parent. Current and proposed tax law changes impacting elder law practice will also be reviewed.

Foundations of Gift and Estate Taxes
April 21 - May 3, 2025
Instructor: John DeSantis
This course offers an overview of estate and gift taxes, along with current updates on the potential unification of tax credits and rates. Key topics include asset inclusion in an estate, detailed review of a sample Estate Tax Return (Form 706) with all schedules, and a discussion of allowable expenses and deductions. Participants will learn how to prepare and apply the Deceased Spouse’s Unused Exclusion (DSUE) in the surviving spouse's estate. The course will also cover the distinctions between complete and incomplete gifts, preparation of the Gift Tax Return (Form 709), and strategies for utilizing the annual exclusion, unified credit, and gift splitting.

Advanced Taxation Issues in Elder Law
May 26 - June 7, 2025
Instructor: Shannon Laymon-Pecoraro
This course delves into the taxation of various investment vehicles, including capital gains, savings bonds, annuities, stocks, bonds, CDs, and the sale of personal residences (both during life and post-death, along with applicable exceptions). The tax implications of qualified retirement plans such as IRAs, 401(k)s, 403(b)s, and deferred compensation plans will be examined, with a focus on post-death distributions to beneficiaries under SECURE and SECURE 2.0. Participants will explore considerations for the final year of an entity, including reasons for early termination or continuation, and review calendar and fiscal year implications. Topics also include the funding and taxation of trusts designed to protect assets from long-term care expenses, the determination of completed gifts through trust gifting, and strategies for funding 529 and ABLE accounts.

Specialized Tax Topics for Elder Law Professionals
June 9 - June 21, 2025
Instructor: Hyman G. Darling
This course provides an in-depth exploration of key entities such as LLCs, FLPs, and corporations, focusing on their formation and strategic use within estate planning. Topics include the gift, estate, and income tax implications for these entities and their beneficiaries, including estates and trusts. Advanced charitable planning strategies will also be covered, including CRUTs, CRATs, charitable gift annuities, donor-advised funds, and community foundations. Participants will learn about collaborative practices with CPAs and financial advisors, as well as disclosure requirements, appraisal standards, and ethical considerations. Additional topics include tax issues related to long-term care insurance premiums and benefits, special needs tax issues, kiddie tax considerations, and strategies for tax minimization.

Graduate Certificate Assessment
Instructors: Katie Everlove-Stone and Benjamin Rubin
For those pursuing the Graduate Certificate, completion of all four courses will be followed by a one-on-one program assessment with a professor, conducted via Zoom. To earn the Graduate Certificate, students must successfully pass this assessment.

Michael A. Kirtland

John P. DeSantis

Shannon Laymon-Pecoraro

Hyman G. Darling

Benjamin A. Rubin

Katie Everlove-Stone

Each individual course is priced at $2,000 (Approx. $100 per CLE hour). There is no additional fee for the assessment required to earn the Graduate Certificate.

Discounts are available for organizations enrolling two or more employees. For details, please contact [email protected].

Tuition must be paid in full before the course start date. Please note that tuition is non-refundable.

This program does not offer scholarships or financial aid.

Participants enrolled in one or more courses in this program will receive one (1) complimentary registration, either virtual or in-person, for the Tax Intensive pre-conference program at the 2025 National Conference on Special Needs Planning and Special Needs Trusts. For additional details, please visit the SNT page.

Stetson Law has applied to the Florida Bar for CLE credits for each of the courses. While Stetson Law does not apply for or pay for CLE credits in states other than Florida, we will provide attorneys with the materials needed to apply for CLE credits in other states. Attorneys should contact their state's Bar association with specific questions about obtaining CLE credits for these courses.

What is a digital badge?

Digital badges are online representations of skills, achievements, or certifications. Each badge contains metadata that provides details about the issuer, the criteria for earning the badge, and evidence of the achievement. They can be showcased on platforms such as LinkedIn, and serve as a modern way to visually and verifiably demonstrate one's accomplishments and skills.

What is a Graduate Certificate?

A Graduate Certificate is a non-credit, non-degree credential that enables you to gain specialized knowledge and develop specific skills within a targeted field. Graduate Certificates are typically more affordable and quicker to complete than traditional graduate programs, making them a practical option for professionals looking to deepen expertise without pursuing a full degree.

Do I need to complete all four courses in a single semester to earn the Graduate Certificate?

No. The courses are offered every Fall and Spring, allowing flexibility in how quickly you progress.

How long do I have to take all four courses, if I choose not to take them all in one semester?

You have up to two years to complete all four courses in order to qualify to sit for the Graduate Certificate Assessment.

Can I apply these Graduate Certificate courses towards a Law degree at Stetson University?

No. The courses within the Tax and Elder Law Graduate Certificate program do not carry academic credit and cannot be applied toward any degree programs at Stetson University College of Law. Participation in these courses will not result in a degree, alumni status, or earned academic credit at Stetson University or Stetson University College of Law, nor will it be recorded on their transcripts. Additionally, it does not guarantee admission to Stetson University, Stetson University College of Law, or any other institution. .

What is your cancellation/refund policy?

Stetson Cancellation: If Stetson University College of Law needs to cancel a course for any reason, participants will be notified at least 24 hours in advance by phone or email. In the case of a course cancellation, a full 100% refund will be issued to each registered participant.

Attendee Cancellation: Stetson Law will provide a refund, minus a $75 cancellation fee per course, for any cancellation requests received by 5:00 p.m. Eastern Time on the fourteenth (14) business day before the course start date. Business days are Monday through Friday, excluding holidays. No refunds will be granted for cancellations received within thirteen (13) business days of the course start date or for cancellations made after the course begins. Additionally, once you access the online course materials, you will no longer be eligible for a refund.