Jun

    Fundamentals of Federal Transfer Taxes

    12 PM CDT

    This session will discuss the fundamental rules and concepts underlying both the estate and gift tax regimes, and touch on the federal generation-skipping transfer tax.  It will also cover issues associated with the preparing and filing of both gift and estate tax returns. Topics will include:

               What is a taxable gift?

               Annual exclusion

               Medical and Tuition exemption

               The lifetime gifting exemption

               Crummey Powers

               What is included in the taxable estate?

               Retained interests

               The estate tax exemption

               The marital deduction

               Charitable deductions

               Other deductions

               The impact of state estate tax

               Qualified disclaimers

               Portability

               The impact of community property on the gift and estate tax

               Gift tax returns

               Estate tax return

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    CONTINUED LEGAL EDUATION (CLE)

    The ABA will seek 1.5 hours of CLE credit in 60-minute states  and  1.8  hours  of  CLE  credit  in  50- minute states in states accrediting ABA live webinars and teleconferences.* Credit  hours  granted  are  subject  to each state’s approval and credit  rounding rules. NY- licensed attorneys:  This non-transitional CLE program has been approved for newly admitted and experienced NY-licensed attorneys in accordance with the requirements of the New York State CLE Board for 1.5 New York CLE credits.

     

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    Event Details

    Format

    Web

    Date

    Jun 22, 2017

    2017-06-22T12:00:00.000Z 2017-06-22T13:30:00.000Z Fundamentals of Federal Transfer Taxes

    This session will discuss the fundamental rules and concepts underlying both the estate and gift tax regimes, and touch on the federal generation-skipping transfer tax.  It will also cover issues associated with the preparing and filing of both gift and estate tax returns. Topics will include:

               What is a taxable gift?

               Annual exclusion

               Medical and Tuition exemption

               The lifetime gifting exemption

               Crummey Powers

               What is included in the taxable estate?

               Retained interests

               The estate tax exemption

               The marital deduction

               Charitable deductions

               Other deductions

               The impact of state estate tax

               Qualified disclaimers

               Portability

               The impact of community property on the gift and estate tax

               Gift tax returns

               Estate tax return

    Sponsors

    Section of Real Property, Trust and Estate Law

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