Speaking Engagement
Gifts That Keep on Giving: A Review of Unexpected, Unsettling, and Unsettled Gift Tax Issues in Modern Estate Planning | Jerry A. Kasner Estate Planning Symposium
Stefanie Lipson, Greenberg Glusker Private Client Services Co-Chair, co-presented "Gifts That Keep on Giving: A Review of Unexpected, Unsettling, and Unsettled Gift Tax Issues in Modern Estate Planning" during the Jerry A. Kasner Estate Planning Symposium held by Santa Clara School of Law on August 27, 2026.
Session Details
Most gifts are easy to recognize when they arrive wrapped in a box with a ribbon. It's much harder to recognize ones arising from a trust modification, a capital call, a business restructuring, or the exercise of a power of appointment. Gift tax issues can often present themselves in transactions that practitioners and their clients would never think of or intend as gifts. This session reviews the gift tax rules in the context of modern estate planning, examines indirect and incomplete gifts, beneficiary actions, private equity and family investment arrangements, QTIP terminations, powers of appointment, bona fide loan issues, reporting considerations, and other areas of continuing uncertainty, and explores how seemingly routine planning decisions and opportunities can produce unexpected or uncertain gift tax consequences.
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