In-service tax workshops to review estate and gift taxation reporting and management will be held in New York state in Liverpool, Batavia and Binghamton in late August. They are offered by Cornell University's Department of Applied Economics and Management.

The workshops are designed for accountants, tax practitioners, consultants, attorneys and financial advisers. The topics will include: understanding estate and gift taxation, calculating and reporting estates and gifts, introduction of the new rules for federal estate and gift taxation, and New York state estate and gift reporting.

Robert E. Barnhill III, a lawyer and certified public accountant (CPA), will teach in the workshops. He has taught several business, estate and retirement classes, and he is an adjunct professor at Texas Tech University. F. John Schifferli, a Rochester CPA, will teach the New York state section. He is an instructor in the Cornell University In-Depth Income Taxation workshop held annually in the fall.

The Aug. 28 workshop will be held at the Holiday Inn Liverpool/Syracuse; the Aug. 29 workshop will be held at the Holiday Inn, Batavia; and the Aug. 30 workshop will be held at the Ramada Inn, Binghamton. All workshops begin at 8:30 a.m.

Advanced registration is required and attendance is limited to the capacity of the meeting room at each location. The registration fee is $145 and includes a comprehensive manual, lunch and refreshments. Qualified participants will receive eight continuing-education credits.

For registration information, contact Charles Cuykendall at (607) 255-2130 or by e-mail at chc4@cornell.edu .