Gift Taxation

ABA SELF-PACED ONLINE TRAINING

Illustrates how to compute the gift tax, identifies who is liable to pay gift tax, and the impact of gift taxation on powers of appointment. Explores the benefits of a lifetime gift program and disadvantages of lifetime gifts. Demonstrates shifting income with gifting, and options for adults to retain control of property transferred to a minor. Emphasizes the importance of the marital deduction in estate planning.

Objectives:

  • Describe the basics of gift taxation
  • Explain the exclusions and gifting options
  • Describe the rules and advantages of the marital deduction

Audience:  Trust officers with at least three years of personal trust experience who need a deeper understanding of technical trust concepts and how solutions work when applied to client needs.

ABA Certifications: 1.0 CISP, CTFA

The New York Bankers Association is a Local ABA Training Provider.

Questions:
NYBA Professional Development at (212) 297-1679 or education@nyba.com.
Enroll Online 
Member $175
Non-Member $225


Full Course List

Print Registration Form
To license this course for multiple learners, contact NYBA Professional Development.