This course is part of WealthCounsel’s Exploring Trusts and Estates series, which is intended for attorneys who are new to estate planning, eager to refresh their foundational knowledge, or looking for new ways to discuss estate planning matters with clients. This presentation, “Understanding the Gross Estate and Taxation,” will explore what gross estate means and why it is important, examine what assets are included in the gross estate versus the taxable estate, and unpack how all of this interacts with estate taxation.