Exciting new series on “Voice, Body and Movement for Lawyers – How to connect with the jury and find Justice Through Dramatic Technique!”
Click here to find out moreThis presentation will review the pros and cons of gifting during life, including current rules regarding income tax basis, transfer tax exclusivity and the valuation of assets for gift tax purposes. It will then discuss the utility of gifting by formula, where the value of the gift is uncertain or where the rules regarding transfer taxation are uncertain. It will conclude with a review of case law that has addressed formula gifts.