The Generation-Skipping Transfer Tax and Dynasty Trusts
Monday, April 28, 2025
10 a.m.-1:30 p.m. Central
4 CPE (4 technical)
Course code: 25WC-0047
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Transfer taxes, such as the estate and gift tax, create a drag on the accumulation of wealth over a family's generations. The government promulgated the generation-skipping transfer (GST) tax to discourage avoidance of the estate and gift tax by families. Randy Gardner explores: GST tax terminology, how the GST tax is calculated, ways to avoid the GST tax, and how to design a dynasty trust to pass property from generation to generation.
Major subjects
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Calculation of the GST tax, and how it relates to the estate tax and gift tax
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Direct skips, taxable distributions, and taxable terminations
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GST tax allocations, Reverse QTIP election, and Exempt and Nonexempt Trusts
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Calculating the benefit of and designing Dynasty Trusts
Learning objectives
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Determine how the GST tax is calculated and how it relates to the estate and gift tax
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Recognize language in estate planning documents that warrants allocation of the GST tax exemption and making the Reverse QTIP election
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Identify opportunities to establish Dynasty Trusts to possibly avoid transfer taxes for generations to come
Who should take this program?
- CPAs, attorneys, bankers, financial professionals, insurance professionals, enrolled agents and professional staff.
Pricing
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Standard Member Fee |
$159.00
|
 Standard Nonmember Fee |
$209.00
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