AG2303. Current Developments in Estate and Gift Taxation

This session provides an update of legislative, regulatory and court developments involving federal estate and gift tax including developments involving a decedent’s gross estate, asset valuation, gifts made during life, retirement plans and miscellaneous issues.

Learning Objectives:

• Recognize the court rulings and IRS developments that impact the representation of farm and ranch clients.
• Identify the best text strategies for clients in the face of uncertainty over the future of the transfer tax system.