Présentation
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