Overview
This course reviews estate and gift tax changes and new amounts as established by Congress. It also reviews rudimentary estate and gift tax planning ideas such as gifting strategies, medical exclusions, education exclusions and gift splitting. An overview of basic gift and estate tax rules and planning concepts is provided in an example form in this short review class.
Prerequisites
None
Objectives
We review 2024 rules for estate and gift tax including exemptions, 709 & 706 filing requirements, gift splitting and the unused exemption deceased spouse election
