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Advanced GST

‐ Jul 26, 2010 1:45pm

Credits: None available.

This session will assume the audience members have a working knowledge of the GST tax. (Those who need review of the basics should first attend the "Fundamentals of GST" session). This advanced session will discuss common generation skipping tax planning opportunities and mistakes. Subjects include:
- Dealing with GST on Form 709
- Making the reverse QTIP election
- Late allocations
- Qualified severances
- How to allocate GST exemption to a Crummey trust
- Handling the automatic allocation rules, including when to "opt out"
- Planning with "HEET" trusts


Credits: None available.