Generation-Skipping Transfer Tax and Post-Mortem Planning: Tax Rules, Allocations, Formula Drafting, Key Challenges
A live 90-minute CLE/CPE video webinar with interactive Q&A
This CLE/CPE course will provide estate planners guidance on key generation-skipping transfer (GST) tax planning techniques under current tax law. The panel will discuss applicable GST rules and utilizing those rules to the advantage of clients, allocations, formula drafting, and more. The panel will also discuss reporting requirements, computing the GST tax, key challenges, and pitfalls to avoid.
Outline
- GST transfer tax and allocations
- GST severance rules and late allocation rules
- IRC 2642 structure
- Calculation of inclusion ratio
- Planning implications of pre-transfer inclusion ratio and fraction calculations
- Trusts; preserving asset basis and other tax attributes
Benefits
The panel will review these and other important topics:
- How can GST tax planning assist clients under current tax law and in anticipation of tax law changes?
- How do you spot trusts with an inclusion ratio greater than zero?
- What is the interrelation between the inclusion ratio and an applicable fraction under Section 2642 and its regulations?
- How can trust division or modifications be used to preserve asset basis?
Faculty
Laurelle M. Gutierrez
Partner
McDermott Will & Emery
Ms. Gutierrez has a diverse practice representing high net worth individuals and their families with respect to... | Read More
Ms. Gutierrez has a diverse practice representing high net worth individuals and their families with respect to all aspects of gift, estate and generation-skipping wealth transfer tax planning, as well as trust and estate administration. She has extensive experience in the design and implementation of sophisticated inter-generational wealth transfer planning strategies to minimize the impact of estate, gift and generation-skipping transfer taxes.
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Jennifer A. Mendel
Partner
Barnes & Thornburg
Ms. Mendel has spent the last 15 years honing her craft counseling high net worth families on complex trust, estate and... | Read More
Ms. Mendel has spent the last 15 years honing her craft counseling high net worth families on complex trust, estate and family office planning. She is a strong communicator who is skilled at listening to her clients – learning about their lives, business ventures and family needs – and helping them tailor a plan to achieve their goals.
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Cannot Attend December 9?
Early Discount (through 11/14/25)
You may pre-order a recording to listen at your convenience. Recordings are available 48 hours after the webinar. CPE credit is not available on recordings. Strafford will process CLE credit for one person on each recording. All formats include course handouts.
