Generation-Skipping Transfer Tax 2024

Monday, January 13, 2025

Webcast or Webinar, Online

12:00PM - 1:00 PM (opens at 11:30AM) EST

1Credits

Registration is Open

Members

$49.00 Regular Price

Non-Members

$59.00 Regular Price

Please Login to Register

	Name	Email	Firm Office

CPE PowerPass Users

Click the "Apply PowerPass" button to use your PowerPass for the applicable course below.

$20.00 Members / $28.00 Non-Members

Please Login to Apply PowerPass

	Name	Email	Firm Office

Don't have a CPE PowerPass? Click here to find out more about the CPE PowerPass program.

Course Type: Webcast

Course Code: 24/7126213

Level: Advanced

Vendor: California CPA Education Foundation

Field of Study: Taxes

Overview:

This advanced course is designed to complement the 4-part 706 Preparation Series and will discuss various aspects of the Generation-Skipping Transfer Tax.

Objectives:

• Determine the application of the GST rule and when the tax is triggered. • Recognize transfers that trigger GST and when to automatically allocate GST (or elect out) in gifting. • Identify common pitfalls.

Major Topics:

• Taxable terminations • Mismatch between available exemption and GST, and utilizing excess GST • GST elections on Form 709 and automatic allocations

Major Topics:

• Taxable terminations • Mismatch between available exemption and GST, and utilizing excess GST • GST elections on Form 709 and automatic allocations

Designed For:

CPAs and attorneys who work extensively with Estate plans and the Generation-Skipping Transfer Tax.

Prerequisites:

Completion of the Form 706 Preparation 4-part series is encouraged.