Advanced Form 709 Issues: GST Annual Exclusions and Allocations, Adequate Disclosure, and Sales to IDGTs
A live 110-minute CPE webinar with interactive Q&A
This webinar will cover complex issues surrounding gifting, including generation-skipping tax (GST) automatic allocations, GST annual exclusion rules for trusts, adequate disclosures, Crummey powers, and sales to grantor trusts.
- Form 709, an overview
- Annual exclusions
- Automatic allocations
- Crummey powers
- Sales to grantor trusts
- Adequate disclosure
- Other considerations
The panel will review these and other important issues:
- What constitutes adequate disclosure?
- How to prepare Crummey letters
- When to proactively allocate the GST exemption
- When is the sale to a grantor trust a good strategy?
Gregory L. Allison, JD, CPA/PFS, CFP®
Mr. Allison focuses on estate and succession planning for business owners, executives, and high-net-worth individuals.... | Read More
Mr. Allison focuses on estate and succession planning for business owners, executives, and high-net-worth individuals. He frequently advises
clients in the automotive, oil and gas, transportation, construction and real estate industries. He also assists clients with researching, understanding and planning through complex tax issues impacted by multiple aspects of federal and state tax laws. Mr. Allison is also responsible for the preparation of annual income tax returns for estates and trusts in addition to the preparation of gift tax returns, federal estate tax returns and state inheritance tax returns.
Melanie M. LaSota, CPA, JD
Director of Estate and Trust Tax Services
Ms. LaSota specializes in estate and succession planning for owners and executives of closely held businesses, which... | Read More
Ms. LaSota specializes in estate and succession planning for owners and executives of closely held businesses, which include automobile dealerships, real estate entities, construction companies, manufacturing companies and service providers. She has more than 20 years of experience advising clients on transferring wealth to succeeding generations and then implementing the agreed-upon plans. Ms. LaSota is also responsible for the administration of trusts and estates, including the preparation of the annual income tax returns and the preparation of the federal estate and state inheritance tax returns.Close
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