Estate Planning: Estate and gift taxes, non-citizen spouse issues

March 2014
Utah State Bar, Estate Planning Section

Kirton McConkie estate planning attorney Jeff Steed provides an overview presentation on how estate, gift and generation-skipping transfer (GST) taxes are calculated and imposed on taxpayers (or their estates). In addition, the presentation includes the treatment for non-citizen spouses as it relates to estate planning.

Topics include:

  • A short overview of the background and history of wealth transfer taxation (estate and gift taxes).
  • Overview of what qualifies for estate taxes.
  • Overview, exemptions and exclusions related to gift taxes.
  • Basic issues involving estate planning for non-citizen spouses.

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