Audio and Video | On-Demand CLE
Form 990 & Current Issues Affecting Tax-Exempt Organizations (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
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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
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