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Federal Gift Tax (and the Generation-Skipping Transfer Tax)   Updated

CATEGORY: Taxation
COURSE ID: CLGIFT, VERSION 14.00
(68)
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5 CPE Credits

Master the rules surrounding taxation of gifts that transfer assets from one generation to another. Learn the pitfalls, and strategies to overcome them. Identify related tax preparer penalties. Review the American Taxpayer Relief Act of 2012 changes related to the estate, gift, and generation-skipping transfer tax. Analyze the estate and gift tax changes included in the Tax Cuts and Jobs Act of 2017. Review the history of the gift tax while identifying planning opportunities available for gifts to minors as well as an election available among spouses to minimize or even eliminate gift tax. Review the adequate disclosure requirements to commence running of the statute of limitations for gift tax.

This course is most appropriate for the professional with detailed knowledge of federal gift tax who may be at a mid-level position within an organization with operational or supervisory responsibilities, or both.

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