American Bar Association Real Property, Trust and Estate Section’s 2017 Fundamentals of the Modern Estate Planning Series

Overview


Toni Ann Kruse will present “Fundamentals of Federal Transfer Taxes” at the ABA Real Property, Trust and Estate Section’s 2017 Fundamentals of the Modern Estate Planning Practice Series. 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