Name
Session 1: Tax Concepts in Estate Planning
Date & Time
Monday, September 23, 2024, 9:00 AM - 10:30 AM
Description

This session will provide a foundational overview of estate, gift, and generation-skipping transfer (GST) taxes, identifying applicable Internal Revenue Code sources. Topics covered will include estate inclusion and powers of appointment, estate tax calculation, deductions, valuation of gifts, basis, and how to define a generation for GST taxes.