Description
This advanced course is designed to compliment 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
Objectives
Determine 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.
Designed For
CPAs and attorneys who work extensively with Estate plans and the Generation Skipping Transfer Tax.
Registration for this course has passed.
Course Pricing
WYOCPA Member Fee
$49.00
Non-Member Fee
$59.00
Your Price
$59.00
Upcoming Courses
-
Surgent's Advanced Audits of 401(k) Plans: Best Practices and Current Developments
May 3, 2024
-
Forgotten Managerial Accounting Tools for CPAs
May 3, 2024
-
Yellow Book: Staying Compliant with Government Auditing Standards
May 3, 2024
View all upcoming courses