Generation-Skipping Transfer Tax 2024
Webcast
1.00 Credits
Member Price $49.00
Non-Member Price $59.00
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.
Highlights
- Taxable terminations
- Mismatch between available exemption and GST, and utilizing excess GST
- GST elections on Form 709 and automatic allocations
Prerequisites
Completion of the Form 706 Preparation 4-part series is encouraged.
Designed For
CPAs and attorneys who work extensively with Estate plans and 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.
Preparation
Working knowledge of Forms 706 and 709.
Notice
This course is provided by a third-party vendor. Please note that login instructions will not be available in the ‘My Upcoming CPE’ section of the NESCPA website. Instead, the login instructions will be sent directly to you via email by the California Education Foundation (CalCPA). Upon completing the course, your hours will be recorded in the ‘My CPE Tracker’ section of the NESCPA website.
Non-Member Price $59.00
Member Price $49.00