November 30, 2022


8 Total CPE Credits


GST Tax From A to Z

Learning Objectives

  • Recognize GST law, events, special terms, recognition of issues and tax compliance with GST tax forms
  • Identify case examples, ranging from simple GST situations to complex applications and compliance issues
  • Identify how to maximize the benefit of the inflation-adjusted GST exemption
  • Learn key planning tips and the traps to avoid
  • Learn how correct placement of gifts within parts 1, 2 and 3 of Schedule A of the Form 709 set up accurate reporting of GST events and foster more accurate analysis and treatment of GST elections on Schedule D of the gift tax return
  • Checklists and action plans for you to bring to your office to better serve clients and spot issues before they become big problems
  • Learn helpful tips for making the timely and late allocations of GST exemption and avoid unwanted deemed allocations of GST exemption
  • Identify sample trust provisions to avoid GST problems
  • Experience the impact of terms and conditions in Wills and living trusts on exemption allocations and allocation of estate tax and GST exemption protection

Major Topics

  • Events that trigger GST tax
  • Allocation rules for GST exemption
  • Completion of Form 706 with special attention to GST on Form 709: Allocation of exemption (current, late and protective elections)
  • Completion of Schedule R to Form 706; Forms 706GS(D) and 706GS(T)
  • Reverse QTIP elections and portability elections
  • GST tax traps with life insurance trusts and advanced planning
  • Crummey trusts
  • GST issues with sub-trust funding and administration on the death of the first spouse
  • Impact of recent changes in the law
  • Learn about ETIPs and the important recent change to Form 709 and how to report them

CPE Credits Available

Total CPE

Things to Know About This Course


Experience with trusts and estate planning principles.

Advanced Preparation


Intended Audience

Attorneys, CPAs and tax practitioners.


California Society of CPAs

Register For This Event

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    $ 289 289
  • ASCPA Non-Member

    $ 389 389
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