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

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