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

Dig Deeper

Jersey / Speaking Engagements / October 14, 2021

Mourant Jersey Trusts Forum

Guernsey / Speaking Engagements / October 12, 2021

Mourant Guernsey Trusts Forum

Webinar / American Conference Institutes (ACI) / September 29-30, 2021

ACI's FDA Boot Camp

Webinar / McDermott Event / September 23, 2021

2021 Trust & Estate Controversy Forum

Laramie, Wyoming / Speaking Engagements / September 23, 2021

Wyoming Blockchain Stampede