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00:00 What is the $18,000 Present Interest Annual Exclusion?
1:35 Four Parts to this Livestream
4:08 Gift Reporting Requirement is April 15 of Year Following the Gift
4:55 Present Interest Annual Exclusion Defined
5:23 Example: Dad Gives $18,000 to Daughter
13:09 Example: Dad and Mom Give $18,000 To Each of their Three Children
13:58 Parents Give To Children and Grandchildren
15:35 How Gift and Estate Tax are Unified
19:58 Exceptions To Taxable Gifts
20:28 Tuition
22:15 Medical Expenses
22:50 Gifts Between Spouses
23:32 Gifts To Charity
24:03 Gifts To Trusts
27:40 Reasons People Gift To Trusts
29:25 Making a Gift To a Trust a Gift of a Present Interest
31:17 The Crummey Notice
35:42 The Irrevocable Life Insurance Trust (ILIT)
37:29 Gifts to 529 Plan
38:04 Gift Tax Filing Requirement
38:22 Gift Splitting Between Spouses
39:25 Carry-Over Basis on Gifts
42:27 Taking Advantage of Making a Large Gift Prior to Gift and Estate Tax Sunset
44:05 Relationship Between Present Interest Annual Exclusion and Medicaid Planning
48:05 Q&A
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By: America's Estate Planning Lawyers
Title: The $18,000 Present Interest Annual Exclusion
Sourced From: www.youtube.com/watch?v=s9FFn_nqUa0
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