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Hot Topics in Valuations as the December 31, 2025 Sunset for Gift, Estate, and Generation-Skipping Transfer Tax Exemptions Nears
Trusts & Estates Section
Credit(s):
1 Legal Specialization in Estate Planning; Trust & Probate Law
1 Participatory MCLE Credits
Carsten Hoffmann of Stout Risius Ross, LLP and Kristin Yokomoto, Esq. of Baker & Hostetler LLP will discuss the upcoming December 31, 20225 sunset of the gift, estate, and generation-skipping transfer tax exemption amounts and the current trends with valuations. As we head towards the decrease of these exemption amounts under the Tax Cuts and Jobs Act of 2017, it is critical to ensure proper planning, reporting, and validation of gifts to decrease audit risk for clients while maximizing tax exemptions. This presentation will cover the meaning of adequate disclosures on Form 709 gift tax returns, variances of the different approaches to valuing a business, and application of discounts with an emphasis on the importance of planning now. The speakers will also discuss the current trends with valuations for Form 706 estate tax returns.
1 Legal Specialization in Estate Planning; Trust & Probate Law
1 Participatory MCLE Credits
All
Standard
Non-Member
$65.00
CLA Member
$45.00
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