Audio and Video | On-Demand CLE
UCC Foreclosures and Bankruptcy Alternatives: What Every Attorney Should Know (On-Demand CLE)
The Devil in the Details: Gift Tax Return Preparation
By Julie Miraglia Kwon and Katrina Crafton Fluet
The Devil in the Details: Gift Tax Return Preparation
By Julie Miraglia Kwon and Katrina Crafton Fluet
$119
NON-MEMBERS
$99
MEMBERS
$79
SECTION MEMBERS
*Additional discounts may apply at checkout
Log In to view your rate
LOOKNG FOR TIPS TO AVOID COMMON ERRORS IN GIFT TAX RETURN PREPARATION?NEED A REFRESHER ON HOW TO REPORT GIFTS AND GST TAX ELECTIONS ON FORM 709?Failure to prepare and file a gift tax return properly can undermine even the best prospective planning, and mistakes can be difficult to remedy. This program will provide a practical, nuts-and-bolts review of common pitfalls in the preparation of federal gift tax returns as we review the Federal Form 709 and various sample attachments. In addition to general gift tax issues, we will focus on GST tax compliance issues, and topics will include:
- Who is required to file;
- What gifts should be included in the return and how to report on Schedule A;
- Adequate disclosure requirements;
- Automatic and affirmative allocations of GST exemption;
- Elections into and out of treatment as a GST trust;
- Transfers to trusts (including the effect of estate tax inclusion periods and Crummey powers).
Product Details
Sponsors
Section of Real Property, Trust and Estate Law
Product Code
5430518MP3
Publication Date
3/1/2010 12:00:00 AM
Related On-Demand CLE
Audio and Video | On-Demand CLE
U.S. Tax Reform: Are You and Your Clients Prepared? (On-Demand CLE)
Audio and Video | On-Demand CLE
C Corporation or Pass Through? Analyzing the Decision in the Wake of the 2017 Tax Act (On-Demand CLE)
Related Events
Jun
20
Events | Webinar
LB&I Compliance Campaigns: 48C Energy Credit and CCM Accounting for Land Developers
IRC 48C Energy Credit Campaign Lead Executive: Kathy Robbins This campaign ensures that only those taxpayers whose advanced energy projects were approved by the Department of Energy, and who have bee…
Aug
20
Events | Webinar
BEPS Won't Wait; It's Here and Now and You Need to Know About It!
The OECD BEPS project is already having an impact on current tax practice in several jurisdictions and you need to know about it. The panel will consider a number of specific case studies to explore…
Nov
16
Events | Webinar
Tax Tales: Seminal Cases and Rulings of Subchapter C
Each modern tax rule has a story. These stories are familiar names that corporate tax practitioners have heard for years; General Utilities, Falkoff, Plantation Patterns.