Preparing Form 709 Federal Gift Tax Returns

Date

May 18, 2014

This workshop will address the highlights of preparing Form 709, with emphasis on issues involving the Deceased Spousal Unused Exclusion (DSUE) amount, determining adequate disclosure and how to report transfers on Form 709. Topics covered will include:
• When spouses should file separate Forms 709
• What direct and indirect transfers are
• How portability affects Form 709
• Determining when and how to allocate the Generation-Skipping Transfer Tax (GST) exemption

Speaker

Steven Siegel, J.D., LL.M. (Taxation)

President, The Siegel Group

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