Teresa L. Bush, Esq. and Michael L. Graham, Esq.
A Tax Series Session 1: Estate and Gift Tax Basics
This session will cover the basics of estate taxation – what is taxed, how estate taxes are calculated, and how lifetime gifting impacts estate taxation.
This session will cover the basics of estate taxation – what is taxed, how estate taxes are calculated, and how lifetime gifting impacts estate taxation. We will also introduce the estate tax exemption and the marital and charitable estate tax deductions. What is included in the gross estate? The inclusion “strings” – 2036, 2038, 2041 Introduction to marital and charitable deductions Gift taxation Introduction to the estate and gift tax exemption When does estate tax planning makes sense?