Planning for GST Tax on Nonexempt Trusts

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Jeanette Suarez Hunter led an in-depth session at Engage 2020 centered on planning for the GST tax on trusts that are nonexempt from GST tax.

Objectives for the session included:

  • Review the GST rules that apply to nonexempt trusts and how they differ from the estate and gift tax rules.
  • Understand the challenges of planning for the payment of GST tax on both large and small nonexempt trusts.
  • Consider ways the grantor, trustee and beneficiaries of nonexempt trusts can plan for the mitigation or payment of GST tax.

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