Recent Developments in Estate and Gift Tax

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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THE SEMINAR CONTENT IS NO LONGER CURRENT AND DOES NOT QUALIFY FOR ANY CONTINUING EDUCATION CREDIT.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: FEBRUARY 2016

The IRS Small Business/Self-Employed operating division presented this seminar at the 2014 IRS Nationwide Tax Forum, and the information was correct at the time of recording.

This seminar will highlight recent developments in the post-2012 American Taxpayer Relief Act world including changes to Form 709 - U.S. Gift (and Generation -Skipping Transfer) Tax Return and Form 706 - U.S. Estate (and Generation-Skipping ) Tax Return, change in the exclusion amount in 2014, portability, and the effect of DOMA being declared unconstitutional.

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