Demystifying Form 709: How to Effectively Prepare and Review Gift Tax Returns

Knowing how to properly prepare and review gift tax returns is an essential component of estate planning. This program touches on some of the basics of gift tax returns as well as some of the more nuanced rules practitioners face when preparing and reviewing gift tax returns, including recent changes to Form 709, gift tax splitting versus GST tax splitting, GST allocations, adequate disclosure rules, reporting a gift subject to an ETIP and application of DSUE by a surviving spouse.

Speakers

Erica Howard-Potter, Esq., Pryor Cashman LLP

Brian M. Sweet, Esq., Pryor Cashman LLP