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The Exemption from the Generation-Skipping Transfer Tax (“GST Exemption”): The Basics and Beyond

Learn about some basics and practical tips, as well as some common misconceptions, that advisers should know about in the allocation of GST exemption. Originally presented as part of the 62nd Annual Estate Planning Short Course, available in its entirety as P9004-19U.
Credits: 1 General, 0 Diversity/Inclusion PR, 0 MH/SA PR, 0 Other PR
SKU: P9004-19E-08
$80.00 or 1.00 credits
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Expires: 5/1/2021

The Exemption from the Generation-Skipping Transfer Tax (“GST Exemption”): The Basics and Beyond
The current generation-skipping transfer tax has been a part of our system for over 30 years and yet it is still a topic that confounds many advisers.  Each taxpayer may elect to allocate the GST exemption during life or at death or it may be automatically allocated if the taxpayer does not elect out of the complex automatic allocation rules.  While most taxpayers are now exempted from GST tax (until the scheduled reversion in 2026), even the use of the increased GST exemption can be complicated.  Learn about some basics and practical tips, as well as some common misconceptions, that advisers should know about in the allocation of GST exemption.
Steven M. Bonneau, Northern Trust, Chicago

Expires: 5/1/2021

The Exemption from the Generation-Skipping Transfer Tax (“GST Exemption”): The Basics and Beyond
The current generation-skipping transfer tax has been a part of our system for over 30 years and yet it is still a topic that confounds many advisers.  Each taxpayer may elect to allocate the GST exemption during life or at death or it may be automatically allocated if the taxpayer does not elect out of the complex automatic allocation rules.  While most taxpayers are now exempted from GST tax (until the scheduled reversion in 2026), even the use of the increased GST exemption can be complicated.  Learn about some basics and practical tips, as well as some common misconceptions, that advisers should know about in the allocation of GST exemption.
Steven M. Bonneau, Northern Trust, Chicago

Products specifications
Program Date5/15/19
Products specifications
Program Date5/15/19
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