Enhance or refresh your knowledge of generation-skipping transfer (GST) tax basics with this problem-focused practical presentation. In addition to reviewing the applicable rules, this session focuses on the knowledge necessary to complete the GST section of a gift or estate tax return and highlights the information necessary to make GST elections and sound decisions to best position the client for GST purposes. Specific topics include the following:
- Who is the transferor
- Gift splitting decisions
- Who is a skip person
- How to report gifts in trust
- Computing the inclusion ratio
- Qualifying for the GST annual exclusion
- GST-related elections
- Fixing GST problems
Learning Objectives:
- Identify the fundamental rules of the generation-skipping transfer tax.
- Identify how to report a generation-skipping transfer on gift and estate tax returns.
- Identify GST elections and how and when to make them.
Speakers:
- Meghan M. Federman, Counsel, Lowenstein Sandler LLP
Time: 9:30-10:45 a.m. PT
Location: ARIA Resort & Casino, 3730 S Las Vegas Blvd, Las Vegas, NV 89158
