PPC1 Probate & Tax

The exam is delivered as multiple-choice questions covering the eight published domains. Confirm the current delivery method (test center or remote proctoring), item count, and any accommodations process with the certifying body, since these administrative details change and are not fixed by this page.

Those figures are set by the certifying organization and are revised from time to time, so check its official website for the current item count and seat time. As a planning rule, budget your pace per question during practice so you finish with time to review flagged items.

Passing standards and fees are published by the official certifying body and are not stated here. Visit its site for the current passing score, registration fee, and any membership or student discount before you schedule, and note whether the fee includes study materials.

Difficulty is driven by breadth rather than trick questions. Candidates with probate office experience find procedure and filings straightforward but struggle with the transfer tax computations and the decedent's final income tax return. Those without practice experience usually find the reverse.

Retake rules, waiting periods, and any limit on attempts are set by the certifying body and vary over time. Check its official policy page before registering so you understand the cost and timing of a second attempt, and treat the first sitting as diagnostic if you are close.

Start with probate fundamentals and intestacy, because the vocabulary and timeline underpin everything else. Add wills and trusts, then the estate and gift tax rules, then fiduciary income tax and basis and portability. Finish with ethics and deadlines, which are high-yield and quick to master.

Most working paralegals need a structured several-week cycle rather than a single cram. Weight your hours toward the tax domains if your day job is purely procedural, and toward procedure and filings if you already handle tax work. Practice with computation drills, not just reading.

Mixing up the estate tax return with the fiduciary income tax return and their different deadlines, forgetting that basis rules differ for property passing at death versus lifetime gifts, and missing the annual exclusion and portability election mechanics. Weak candidates also skip ethics and filing deadlines entirely.

Renewal cycles, continuing education hours, and any reinstatement rules are set by the certifying organization. Confirm the current requirements on its official site before you enroll, and keep records of your CLE or CE certificates as you earn them rather than reconstructing them at renewal.

No. This is independent material prepared for study purposes and is not affiliated with or endorsed by the certifying body. Use it alongside the official content outline and your own state's probate and tax rules, and verify any administrative detail directly with the certifying organization.