Join us for a complimentary, live webinar hosted by The Stephenson National Bank & Trust: The Ins and Outs of Gifts Not Subject to Gift Tax
Date: April 21, 2026
Time: 12:00pm-1:30pm
Location: 1820 Hall Ave, Marinette, WI
Nontaxable gifts may be an attractive component of a comprehensive estate plan. Structured properly, nontaxable gifts facilitate moving value out of the donor’s eventual taxable estate without erosion of the donor’s estate and gift tax basic exclusion amount or GST exemption. The simplest type of nontaxable gifts is an outright gift of cash, directly to the target donee, within the amount of the gift tax annual exclusion. However, gifts in trust or gifts of certain types of assets can be problematic. In this webinar, we’ll introduce and evaluate the following topics:
- Gifts in trust and gifts through Uniform Transfers to Minors Act custodianships
- Internal Revenue Code Section 529 plans and Section 530 (“Coverdell”) education savings accounts
- Gifts of certain types of assets that may flunk the present interest test
- Best design of “Crummey” withdrawal powers
- Generation-skipping transfer tax issues
Speakers (via webinar):
Charles A. Redd; Stinson LLP
Turney P. Berry; Wyatt, Tarrant & Combs LLP
Continuing Education:
CTFA, CFP, CPA/EA, LEGAL CLE, and CWS continuing education credits available.