This course introduces participants to the concept of lifetime gifts. It discusses the appropriateness of lifetime gifts, use of the annual exclusion, and various techniques for transferring assets.

   Audience: Trust Officers who already have a basic knowledge of estate and gift taxes and who seek to expand their skills to enable them to advise clients with respect to clients’ estate plans.

    Learning Objectives

   At the conclusion of the program participants will be able to:

• Assist clients in determining whether they should incorporate a plan of lifetime gifts within their estate plan
• Advise clients how to make effective use of the annual exclusion
• Describe different techniques for transferring assets to minors
• Explain how changing tax rules may affect lifetime giving
• Based on clients’ individual situations, develop lifetime giving strategies to include the use of annual exclusions
• Explain the use of Crummey trusts and when they may be appropriate in clients’ situations
• Distinguish between the features and benefits of GRITS, GRATS, and GRUTS, and suggest strategies for using them when appropriate

Enrollment Form

(Download and print from SER-CFT website, complete and fax to 904-354-1834)

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