Winston Churchill said, 'We make a living by what we get, but we make a life by what we give.' There are many reasons why people choose to make gifts during their lifetimes, whether for sentimentality, philanthropy, asset protection, or tax reasons. Whatever the donor's motivation, and especially when the federal transfer tax regime may be subject to significant change, practitioners should assist their clients with structuring their gifts to avoid administrative pitfalls, minimize federal and state tax consequences, and most importantly, align with clients' estate planning goals. This new program analyzes the tax and nontax aspects of lifetime giving, including gifts made outright, gifts to minors, and gifts to irrevocable trusts, as well as the advantages and disadvantages of making inter vivos gifts versus transfers at death.
Course Content
9:30 - 9:54 amLifetime Asset Transfers: Federal Gift Tax, Deductions and Exclusions
IntroGift TaxExclusion Deductions
Christopher H. Suh, Esq.,
The Wagner Law Group, A Professional Corporation, Boston
9:54 - 9:56 am
Lifetime Asset Transfers: Form 709
Christopher H. Suh, Esq.,
The Wagner Law Group, A Professional Corporation, Boston
9:56 - 10:02 am
International Gifts, Federal GST Tax, Valuation of Gifts & Loans
Christopher H. Suh, Esq.,
The Wagner Law Group, A Professional Corporation, Boston
10:02 - 10:06 am
Lifetime Gifts v. Transfers at Death
Aimee Fukuchi Bryant, Esq.,
Fiduciary Trust Company, Boston
10:06 - 10:17 am
Gifts to Children and 529 Plans
Christopher H. Suh, Esq.,
The Wagner Law Group, A Professional Corporation, Boston
Aimee Fukuchi Bryant, Esq.,
Fiduciary Trust Company, Boston
10:17 - 10:28 am
Gifts to Irrevocable Trusts, Ask the Experts
Christopher H. Suh, Esq.,
The Wagner Law Group, A Professional Corporation, Boston
Aimee Fukuchi Bryant, Esq.,
Fiduciary Trust Company, Boston
Please Note
This webcast is delivered completely online, underscoring their convenience and appeal.
There are no published print materials. All written materials are available electronically only.
They are posted 24 hours prior to the program and can be accessed, downloaded, or printed from your computer.
Speakers
FacultyAimee Fukuchi Bryant, Esq.,
Fiduciary Trust Company, Boston
Christopher H. Suh, Esq.,
The Wagner Law Group, A Professional Corporation, Boston
