2025 Estate & Gift Tax Explained | Skills Training for Estate Planners with William P. LaPiana

Описание: Join us for the American Bar Association’s Section of Real Property, Trust and Estate Law virtual conference, “Skills Training for Estate Planners 2025.” In the session titled “Estate and Gift Tax,” Professor William L. LaPiana will guide participants through the essential federal tax rules that shape estate planning strategies.

𝗘𝘀𝘁𝗮𝘁𝗲 𝗮𝗻𝗱 𝗚𝗶𝗳𝘁 𝗧𝗮𝘅
This session will introduce the various federal tax rules governing lifetime gifts and transfers at death. We will discuss the basics of the gift tax and the estate tax together with their interaction with the generation-skipping transfer tax and related income tax concepts.

Topics Include:

■ Annual gift tax exclusion
■ Gifts specifically excluded from the gift tax
■ Definition of the gross estate for estate tax purposes
■ Deductions available in both gift tax and estate tax
■ Credits to offset estate and gift tax liability (including lifetime exclusion and deceased spouse's unused exclusion)
■ Calculation of the estate and gift tax

Learn more at https://www.rpteskillstraining.com

A presentation by the ABA Section of Real Property, Trust and Estate Law
americanbar.org/rpte