This course will give participants the understanding they need to discuss the implications of the generation skipping transfer (GST) tax and answer common tax-related questions.

   Audience: Trust Officers who have already achieved a basic level of knowledge and expertise in the trust field.

    Learning Objectives

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

• Define key terminology, including transferor, skip person, and non-skip person
• Identify the three types of generation skipping transfers
• Describe the available GST tax exclusions and the GST tax exemption
• Calculate GST tax due
• Recognize situations that may be affected by the GST tax
• Suggest planning techniques to minimize the effect of the GST tax, when appropriate

Enrollment Form

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

../Enroll_form.pdf