Overview
Julie Kiraglia Kwon spoke at the ABA Real Property, Trusts and Estate Law Section webinar on the topic, “The GST Tax- Exploring the Nooks and Crannies.” This session covered some of the important, but lesser-known issues associated with the GST Tax, including how a gift splitting election impacts the use of GST exemption, how to calculate inclusion ratios when there are multiple transfers to a trust, fixing a trust that is only partially exempt from the GST, and the risks of modifying a grandfathered trust.
