Estate Tax Return - preparation of IRS Form 706 and related schedules
Gift Tax Return - preparation of IRS Form 709 and related schedules
Preparation of Gifting Memoranda to capture gifts during the tax year
Preparation of Assignments related to complex gifting through structures like Spousal Lifetime Access Trusts and Descendants Investment Trusts
Preparation of Withdrawal Letters related to lifetime gifting via Descendants Investment Trusts and Life Insurance Trusts
Calculation of remaining exclusion amounts if gifting has occurred during life paired with recommendations to reduce estate tax implications at the passing of both the 1st and 2nd spouses
