Successfully Completing a Gift Tax Return -- Form 709 Webinar

• Taxpayers who do not file gift tax returns but should
• The annual exclusion rules for gifts to trusts including required Crummey notices
• What should be disclosed on the return for purposes of running the statute of limitations
• The reporting of installment sales and split-interest
• Valuations and valuation discounts for gifts of closely held businesses
• The utilization of Generation Skipping Transfer Tax and the related automatic allocation rules
• Reporting the use of a deceased spouse’s unused exclusion exemption amount (DSUEA)
• A line-by-line explanation of Form 709