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The DVD and course book of this 1.6-hour September 24,2007 presentation provide you with a clear, understandable explanation of the
Federal Generation-Skipping (GST) Transfer Tax.
Jon J. Gallo, Esq., a partner in
the Los Angeles law firm of Greenberg Glusker Fields Claman & Machtinger LLP,
discusses important provisions of the 2001 Tax Act, significant Final
Regulations and other recent developments, which make this subject more
important than ever.
Topics include:
ü Typical Irrevocable Trust
ü Typical Generation-Skipping Trust
ü Special Considerations
ü The Three Questions
• transferor
• transferee
• type of transfers
ü Skip Persons
ü Predeceased Ancestor Exception
ü Calculating And Paying The Tax
• exemption
• inclusion ratio
• raising the exemption
• how to allocate
ü GST Problems With Crummey Clauses
• lapses and releases
• avoid releases in irrevocable life insurance trusts
• how to solve
FORMS: To download forms relating to these topics, please go to
www.NLFforms.com
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