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

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