Generation-Skipping Transfer Tax 25-26
1.00 Credits
Member Price $55
Non-Member Price $65
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 allocationsPrerequisites
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 $65
Member Price $55