Basics of New Estate Tax Law

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DISCLAIMER

ARCHIVED SEMINARS ARE FOR VIEWING PURPOSES ONLY.

THE SEMINAR CONTENT IS NO LONGER CURRENT AND DOES NOT QUALIFY FOR ANY CONTINUING EDUCATION CREDIT.

ARCHIVE DATE: JUNE 2014

The IRS Small Business/Self-Employed division presented this seminar at the 2011 IRS Nationwide Tax Forum, and the information was correct at the time of recording.

This seminar discusses the new rules for estates and gifts (including changes in the exemption amount for gifts), as well as important changes to generation skipping transfers for tax years 2010 through 2012. The session also discusses the repeal of carryover basis rules and an election option to apply the carryover basis rules instead of the estate tax. It also covers the creation of a portability election for executors of decedents dying after 2010.

To view this archived seminar, click below