This session sets forth the basic rules regarding federal transfer taxes – estate tax, gift tax and generation skipping transfer tax. It discusses the calculation of deductions and credits related to the federal estate tax for a decedent's estate; the various available exclusions, exemptions and deductions from gift tax and the valuation of taxable gifts; and the fundamentals of the generation skipping trusts and transfers.
SPEAKER
- Stephanie C. Daniel, Shumaker Loop & Kendrick LLP, Charlotte
PRODUCED
Session from 2019 Estate Planning and Probate Law Survey Course, September 27-28, 2019
PLANNED BY
NCBA Estate Planning & Fiduciary Law Section
APPROVED CREDIT
North Carolina: 1.00 MCLE/CPE Hour
Qualifies for NC State Bar Estate Planning & Probate Law Specialization
PROGRAM PRICING
See pricing below.