The accreditors of this session require that you periodically check in to verify that you are still attentive.
Please click the button below to indicate that you are.
This session will delve into mistakes commonly made in preparing gift tax returns and how to avoid them. The focus will be on: - Gift-splitting – when, to what extent, and how - Withdrawal powers – requirements and effect of lapse - Transfers to trusts – proper reporting and generation-skipping transfer tax issues - Adequate disclosure – requirements, types of transfers to disclose, and consequences of failure to disclose