GST Planning & Form 709: The Fundamentals of GST Tax Planning and Reporting
- How to be sure you clearly and fully understand the key Generation Skipping Transfer Tax (“GST”) terms
- “Direct Skips”
- “Double Skips”
- “Skip Person”
- “Taxable Distributions”
- “Taxable Terminations”
- How to properly report GST planning on the Form 709
- The difference between automatic allocation, timely and late allocations and “ETIP” allocation
- The predeceased parent rule
- Dynasty Trusts
- Spousal limited access trusts
- Irrevocable Life Insurance Trusts
- IDGTs (including sales)
- Freeze partnerships
- Split-dollar insurance
- Acquisition of non-GST exempt trusts by GST exempt trusts
- GST adjustments to existing trusts and “Qualified Severances”
- How to properly report Defined Value and Related Formula Clauses in the Form 709
- How recent case law has changed this
- What to attach to or include in the return (or not)
- How to meet the “Adequate Disclosure” Requirements
- What constitutes “Substantial” Compliance
- How to avoid potential penalties
- And more (including a sample completed Form 709)
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Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished) is a partner with Keebler & Associates, LLP and is a 2007 recipient of the prestigious Accredited Estate Planners (Distinguished) award from the National Association of Estate Planners & Councils. He has been named by CPA Magazine as one of the Top 100 Most Influential Practitioners in the United States and one of the Top 40 Tax Advisors to Know During a Recession. Mr. Keebler is the past Editor-in-Chief of CCH's magazine, Journal of Retirement Planning, and a member of CCH's Financial and Estate Planning Advisory Board. His practice includes family wealth transfer and preservation planning, charitable giving, retirement distribution planning, and estate administration. Mr. Keebler frequently represents clients before the National Office of the Internal Revenue Service (IRS) in the private letter ruling process and in estate, gift and income tax examinations and appeals. In the past 20 years, he has received over 250 favorable private letter rulings including several key rulings of ""first impression."" Mr. Keebler is nationally recognized as an expert in estate and retirement planning and works collaboratively with other experts on academic reviews and papers, and client matters. Mr. Keebler is the author of over 75 articles and columns and editor, author, or co-author of many books and treatises on wealth transfer and taxation, including the Warren, Gorham & Lamont of RIA treatise Esperti, Peterson and Keebler/Irrevocable Trusts: Analysis with Forms. Mr. Keebler is the Chair of the AICPA's Advanced Estate Planning Conference. He is a featured columnist for CCH's Taxes Magazine - ""Family Tax Planning Forum,"" Bob is also a contributing author to the American Bar Association's The ABA Practical Guide to Estate Planning. Robert.Keebler@KeeblerandAssociates.com