Estate Planning: Estate and gift taxes, non-citizen spouse issues
Utah State Bar, Estate Planning Section
03.2014
Kirton McConkie estate planning attorney Jeff Steed provides an overview presentation on how estate, gift and generation-skipping transfer (GST) taxes are calculated and imposed on taxpayers (or their estates). In addition, the presentation includes the treatment for non-citizen spouses as it relates to estate planning.
Topics include:
- A short overview of the background and history of wealth transfer taxation (estate and gift taxes).
- Overview of what qualifies for estate taxes.
- Overview, exemptions and exclusions related to gift taxes.
- Basic issues involving estate planning for non-citizen spouses.
