Generation-Skipping Transfer Tax 2024
-
(Check-In 11:30am EST)
Virtual
1.00 Credits
Member Price $49.00
Non-Member Price $59.00
Overview
This advanced course is designed to complement the 4-part 706 Preparation Series and will discuss various aspects of the Generation-Skipping Transfer Tax.
Highlights
• Taxable terminations • Mismatch between available exemption and GST, and utilizing excess GST • GST elections on Form 709 and automatic allocations
Prerequisites
Completion of the Form 706 Preparation 4-part series is encouraged.
Designed For
CPAs and attorneys who work extensively with Estate plans and the Generation-Skipping Transfer Tax.
Objectives
• Determine the application of the GST rule and when the tax is triggered. • Recognize transfers that trigger GST and when to automatically allocate GST (or elect out) in gifting. • Identify common pitfalls.
Preparation
Working knowledge of Forms 706 and 709.
Non-Member Price $59.00
Member Price $49.00