Hot Topics in Valuations as the December 31, 2025 Sunset for Gift, Estate, and Generation-Skipping Transfer Tax Exemptions Nears

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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

Course Number:

TE_11-14-24

Original Program Date:

November 14, 2024

Duration:

1 hour 2 minutes

Access:

Available for 3 months after Registration

Passport:

This product is Passport Eligible

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Category: Trusts & Estates, Closed Captioned Courses

Category: Trusts & Estates, Closed Captioned Courses (show less)

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.

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