Overview of Generation-Skipping Transfer Taxation

$95.00

Clear
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Course Description

This program was recorded on July 15, 2021

This course provides an introduction to the important topics surrounding the generation-skipping transfer ("GST") tax. Specifically, this course covers the following topics: GST tax rate and exemption; events triggering application of GST tax; and particular transfers that are excluded from GST tax. Practical planning techniques to use during life and after death will also be discussed. This course will conclude by overviewing how to report GSTs on Gift Tax Returns (Form 709).

Speaker Bio
1 General Credit
Course Agenda

Attorney Joseph W. BukowskiJoseph W. Bukowski
Joseph W. Bukowski is an associate in the Wealth Planning practice at Michael Best & Friedrich LLP. He counsels clients on matters involving wills, trusts, estates, powers of attorney, and marital property agreements. Mr. Bukowski also assists clients with tax planning, business succession planning, charitable planning, and other related considerations. Before joining the firm, Mr. Bukowski was an associate in the Trusts & Estates practice of a full-service Milwaukee law firm, where he previously worked as a summer associate and law clerk. He is the author of several articles and a presenter for the National Business Institute on topics regarding trusts and estate planning. He received his undergraduate degree in political science, summa cum laude, from Marquette University in 2015, and his Juris Doctor, magna cum laude, from Marquette University Law School in 2018. While attending Marquette University Law School, Mr. Bukowski served as a legal intern with the Internal Revenue Service and the Wisconsin Elections Commission. Additionally, he volunteered more than 120 hours of pro bono work to members of the community. Mr. Bukowski also participated in an international conflict resolution trip to Israel. Presently, Mr. Bukowski is a member of the Milwaukee Bar Association, the State Bar of Wisconsin, the Eagle Scout Networking Committee, the Saint Thomas More Lawyers Society, and serves as a commissioner on the Police and Fire Commission in South Milwaukee.

Contact Joseph W. Bukowski

1 General Credit

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Course Agenda

  1. GST Tax Rate and Exemption
  2. Determining Skip and Non-Skip Persons
  3. Taxable Events: Direct and Indirect Skips Transactions, Distributions, and Terminations
  4. Exemptions and Exclusions
  5. Planning Techniques and Case Studies
  6. Post-Mortem GST Tactics
  7. Form 709 Overview and Practical Tips
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