2022 Gift & Estate Tax Update
Wednesday, April 12, 2023
12:00 p.m. - 1:00 p.m.
Klaralee Charlton and Naomie Pierre-Toussaint of Katz, Look & Onorato, P.C. will recap the notable legislation, case law, and treasury releases from 2022 that impact transfers subject to gift and estate tax and fiduciary income tax. The looming estate tax exemption reduction is still top of mind for many clients, but practitioners must still remember foundational concepts which continue creeping into case law and private letter rulings. Topics will include IRC 2036 retained interest issues, QTIP election reminders, GST tax exemption, and simplified Form 706 reporting options for non-taxable estates.
Applied for 1 CLE General Credit