Name
The Importance of Basis
Date & Time
Friday, August 2, 2019, 8:00 AM - 9:00 AM
Speakers
Description
The current estate planning environment requires planners to understand both the estate tax and the income tax. With low transfer taxes and high income taxes, basis is of significant concern. This course will cover the following topics:
- Basis of property acquired by gift
- Basis of property acquired from a decedent
- Basis of property sold to an intentionally defective grantor trust
- Basis of property transferred back to the donor after the death of the recipient
- Basis of nonqualified annuities, IRAs, and other items of IRD
- Basis in community and separate property states
Sessions
Robert Keebler
Course Level
Intermediate
Course Focus
Trusts & Estates
Credit Type
General
Eligible CLE Credits
1.00
CLE Eligibility
Eligible for CLE credit