Celesq® Programs

Gifts by Formula: A Review

Program Number
Program Date

This 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.

Available in States

  • California
  • Colorado
  • Florida
  • Georgia
  • New Jersey
  • New York
  • Texas Self Study

Program Categories

  • Estate Planning
  • Family Law
  • Federal Courts
  • Florida Eligible
  • Taxation Law